In The Commissioner Of Income Tax-7Mumbai v. M/S.sonata Software Ltd, the High Court (2012) dismissed the appeal. The decision went in favour of the assessee.
Decision: The motion seeks condonation of delay of 1695 days in filing the motion and for restoring an appeal which stands dismissed pursuant to an order dated 16/5/2007 passed under Rule 986 of the High Court Original Side Rules.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
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IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTIONNOTICE OF MOTION NO.100 OF 2012IN
INCOME TAX APPEAL NO.625 OF 2007
The Commissioner of Income Tax-7Mumbai
...Appellant
Versus
M/s.Sonata Software Ltd.
...Respondent
Mr.Suresh Kumar for appellant.
Mr.Percy J. Pardiwala, Sr.Advocate with Mr.A.K.Jasani for respondent.
CORAM: DR.D.Y. CHANDRACHUD & M.S.SANKLECHA, JJ.
March 6, 2012.
P.C.
The motion seeks condonation of delay of 1695 days in filing
the motion and for restoring an appeal which stands dismissed pursuant to
an order dated 16/5/2007 passed under Rule 986 of the High Court Original Side Rules. The motion and the appeal have been placed
together with a companion batch of appeals. In our view, the interest of
justice would require that the delay should be condoned on sufficient cause being shown. Motion is made absolute in terms of prayer clauses (a) and (b). Office objections are waived.
(DR.D.Y. CHANDRACHUD,J.)
(M.S.SANKLECHA, J.)
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