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The Commissioner Of Income Tax-3, Mumbai v. M/S. Rama Capital & Fiscal Services Ltd

High Court 26 Nov 2012 In favour of: Assessee
Forum / Bench
High Court · newos
Parties
The Commissioner Of Income Tax-3, Mumbai v. M/S. Rama Capital & Fiscal Services Ltd
Date of order
26 Nov 2012
Assessment year(s)
Outcome
Dismissed

Case summary

In The Commissioner Of Income Tax-3, Mumbai v. M/S. Rama Capital & Fiscal Services Ltd, the High Court (2012) 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.

The order — as passed by the High Court

ASN IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.2506 OF 2008IN NOTICE OF MOTION NO.4279 OF 2007 IN INCOME TAX APPEAL NO.1543 OF 2010 WITH NOTICE OF MOTION NO.2507 OF 2008 INNOTICE OF MOTION NO.4664 OF 2007 ININCOME TAX APPEAL NO.1544 OF 2010 WITHNOTICE OF MOTION NO.2509 OF 2008 INNOTICE OF MOTION NO.4662 OF2007 ININCOME TAX APPEAL NO. 1544 OF 2010 The Commissioner of Income Tax-3, Mumbai.v.M/s. Rama Capital & Fiscal Services Ltd. ..Appellant. ..Respondent. Mr. A. R. Malhotra for the Appellant. Mr. J.D.Mistri with Mr. Atul K. Jasani for the Respondent. CORAM : J.P. DEVADHAR AND M.S. SANKLECHA, JJ. DATE : 26TH NOVEMBER, 2012 PC: These Notices of motion are taken out seeking condonation of delay of 116 days in paying the costs as per the order passed by this Court on 28/3/2008 and for restoration of the appeals which were dismissed for non payment of costs within the stipulated time. Similar notice of motion taken out by the revenue in the assessee's own case being Notice of Motion No.2508 of 2008 has been dismissed by this Court on 2/4/2009. Admittedly, the revenue has accepted the said decision dated 2/4/2009. In view of the same set of facts between these Notices of Motion and the earlier Notice of Motion, we see no reason to take a contrary view. Accordingly, all the three notice of motions are dismissed with no order as to costs. (M.S.SANKELCHA, J.) (J.P. DEVADHAR, J.)
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