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The Commissioner Of Income Tax-Tds v. M/S.tolani Shipping Co.ltd

High Court 15 Jan 2008 In favour of: Assessee
Forum / Bench
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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