In The Commissioner Of Income Tax v. Bank Of Baroda, the High Court (2008) decided the matter.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTIONNOTICE OF MOTION NO.4877 OF 2007ORDINARY ORIGINAL CIVIL JURISDICTIONNOTICE OF MOTION NO.4877 OF 2007
IN
INCOME TAX APPEAL (LODG) NO.1468 OF 2007
The Commissioner of Income Tax ... AppellantVs.
Bank of Baroda... Respondent
Mrs. P.P. Bhosale for Appellant.None for Respondent.
P.C. :-
1)Heard learned counsel for the appellant.The Motion is filed for condonation of 758 daysdelay in filing the above appeal. Perused theaffidavit filed in support of the Notice ofMotion. The impugned order is dated 16-12-2004.The Chief Commissioner of Income Tax grantedapproval on 25/5/2005 for filing the appeal.However, the appeal was filed on 4-7-2007 i.e.after almost two years and one month. The reasonsgiven for the delay in filing the appeal is due to
non availability of Court fee stamps. The reasonsgiven are totally unsatisfactory. No case is madeout for condoning the delay. Notice of Motion isdismissed with no order as to costs.
accordingly with no order as to costs.
( DR.S. RADHAKRISHNAN, J.)
( J.P. DEVADHAR, J.)
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