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The Commissioner Of Income Tax – 3, Mumbai v. Eurovista Trading Co. Limited

High Court 07 Jan 2010 In favour of: Assessee

Forum / Bench

High Court · newos

Parties

Date of order

07 Jan 2010

Assessment year(s)

—

Outcome

Dismissed

Case summary

In The Commissioner Of Income Tax – 3, Mumbai v. Eurovista Trading Co. Limited, the High Court (2010) dismissed the appeal. The decision went in favour of the assessee.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

Sections referenced in this judgment

Section 260A case law →

The order — as passed by the High Court

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.2860 OF 2009 IN INCOME TAX APPEAL (L) NO.3806 OF 2008 The Commissioner of Income Tax – 3, Mumbai ..Appellant. Versus Eurovista Trading Co. Limited ..Respondent. Mr.Vimal Gupta for the appellant.Mr.P.B. Prabhu for the respondent. CORAM : Dr.D.Y. Chandrachud & J.P. Devadhar, JJ. DATE : 7[th] January, 2010. P.C. : 1.A Division Bench of this Court has held in CIT v. Grasim Industries Ltd. [Notice of Motion No.787 of 2009 in I.T.A. (L) No.3592 of 2008 decided on 8[th ]July 2009] following the Judgment of the Supreme Court Chaudharana Steels (P) Ltd. v. Commissioner of Central Excise [2009 (238) ELT 705 (SC)], that this Court has no power to condone the delay in filing an appeal under Section 260A of the Income Tax Act, 1961. In these circumstances, this Motion cannot be entertained and is accordingly dismissed. (Dr.D.Y. Chandrachud, J.)

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