The Commissioner Of Income Tax (International Taxation v. Century Textiles And Industries Ltd

IN THE HIGH COURT OF JUDICATURE AT BOMBAY O. O. C. J. NOTICE OF MOTION NO.4272 OF 2009 ININCOME TAX APPEAL NO.258 OF 2010 The Commissioner of Income Tax(International Taxation)..Appellant. Vs.Century Textiles and Industries Ltd. ..Respondent. .... Mr. Suresh Kumar for the Appellant. Mr. B.D. Damodar i/b Kanga & Co. for the Respondent. ...CORAM : DR. D.Y.CHANDRACHUD & J.P. DEVADHAR, JJ. P.C.: 5[th] March, 2010. The Petition was dismissed for non-removal of office objections pursuant to a conditional order dated 10[th] June, 2009. We have perused the affidavit in support and find that no justifiable reason has been set out for the lack of diligence on the part of the Revenue in removing the office objections. Nonetheless in the interests of justice, we are of the view that an order for costs should be passed conditional upon which the appeal can be restored to file. In the circumstances, the Notice of Motion is made absolute in terms of prayer clause (a). This will be subject to the payment of costs quantified at Rs.1,500/- to the Respondent within a period of two weeks from today. Conditional on compliance with the direction for payment of costs, time for removal of office objections shall stand extended by a further period of six weeks from today failing which the appeal shall stand dismissed for want of prosecution without further reference to the Court. The Notice of Motion is accordingly disposed of. (Dr. D.Y.Chandrachud, J.) (J.P. Devadhar, J.)