The Commissioner Of Income Tax-Tds v. M/S.tolani Shipping Co.ltd
High Court
15 Jan 2008 In favour of: Assessee
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High Court · newos
Parties
The Commissioner Of Income Tax-Tds v. M/S.tolani Shipping Co.ltd
Date of order
15 Jan 2008
Assessment year(s)
—
Outcome
Dismissed
Case summary
In The Commissioner Of Income Tax-Tds v. M/S.tolani Shipping Co.ltd, the High Court (2008) dismissed the appeal. The decision went in favour of the assessee.
Decision: As the Notice of Motion dismissed, appeal also stands dismissed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
NOTICE OF MOTION NO.4565 OF 2006
IN
INCOME TAX APPEAL (L) NO.2521 OF 2006
The Commissioner of Income Tax-TDS)..Appellant
Versus
M/s.Tolani Shipping Co.Ltd., )..Respondents
----
Mr.Avinash D.Kango for the appellant.
None for respondents.
----
Coram : F.I.REBELLO &
R.S.MOHITE,JJ
Date : 15.01.2008
PC
1. This is a Notice of Motion for condoning 477
days delay in filing of the main appeal. On
perusal of the affidavit in support, we find that
the approval for filing appeal was granted by Chief
CIT on 26.05.2005 but the appeal memo was drafted
sometime after 1.2.2006. In our view, period of 9
months for drafting the appeal memo cannot be said
to be reasonable. Cause shown is therefore, not
sufficient cause. Hence, Notice of Motion
dismissed.
(R.S.MOHITE,J) (F.I.REBELLO,J)
(R.S.MOHITE,J) (F.I.REBELLO,J)
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL (L) NO.2521 OF 2006
INCOME TAX APPEAL (L) NO.2521 OF 2006
The Commissioner of Income Tax-TDS)..Appellant
Versus
M/s.Tolani Shipping Co.Ltd., )..Respondent
----
Mr.Avinash D.Kango for the appellant.
None for the respondents.
----
Coram : F.I.REBELLO &
R.S.MOHITE,JJ
Date : 15.01.2008
PC
1. As the Notice of Motion dismissed, appeal also
stands dismissed. Refund of court fees as per
rules. Certified copy expedited.
(R.S.Mohite,J) (F.I.Rebello,J)
(R.S.Mohite,J) (F.I.Rebello,J)
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