The Commissioner Of Income Tax v. Dynamic Courses
High Court
13 Aug 2009 In favour of: Assessee
Forum / Bench
High Court · newos
Parties
The Commissioner Of Income Tax v. Dynamic Courses
Date of order
13 Aug 2009
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In The Commissioner Of Income Tax v. Dynamic Courses, the High Court (2009) dismissed the appeal. The decision went in favour of the assessee.
Decision: 2.In this view of the matter, appeal is dismissed being barred by limitation with no order as to costs.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL (L) NO. 1881 OF 2009
The Commissioner of Income Tax.
... Appellant
Vs.
Dynamic Courses.
... Respondent
P.S.Sahadevan for the appellant.
S.S.Shetty for the respondent.
CORAM :- V.C.DAGA & J.P.DEVADHAR,JJ.
P.C.
DATE :- 13[th] August, 2009.
1.This appeal is delayed by 59 days. Admittedly, no notice of motion is taken out. There is no prayer for condonation of delay. No sufficient cause is shown. Apart from this, following the decision of the Apex Court in the case of Chaudharana Steels (P) Ltd. V/s. Commissioner of Central Excise reported in 2009 (238) ELT 705 (S.C.), we have held in the case of CIT V/s. Grasim Industries Ltd. (Notice of Motion No.787 of 2009 in I.T.A. (L) No.3592 2008) decided on 8/7/2009) that this Court has no power to condone the delay in filing an appeal under section 260A of the Income Tax Act, 1961.
2.In this view of the matter, appeal is dismissed being barred by limitation with no order as to costs.
(J.P.DEVADHAR,J.)
(V.C.DAGA,J.)
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