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The Commissioner Of Income Tax v. First Flight Couriers Ltd

High Court 22 Jul 2009 In favour of: Assessee
Forum / Bench
High Court · newos
Parties
The Commissioner Of Income Tax v. First Flight Couriers Ltd
Date of order
22 Jul 2009
Assessment year(s)
Outcome
Dismissed

The order — as passed by the High Court

Case summary

In The Commissioner Of Income Tax v. First Flight Couriers Ltd, the High Court (2009) dismissed the appeal. The decision went in favour of the assessee.

Decision: 2.In this view of the matter, all the appeals are 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

The Commissioner of Income Tax ..Appellant Vs.First Flight Couriers Ltd. ..Respondent Mr.Vimal Gupta for appellant. Mr.S.Shankar for respondent. INCOME TAX APPEAL (L) NO.1592 OF 2009WITHINCOME TAX APPEAL (L) NO.1593 OF 2009WITHINCOME TAX APPEAL (L) NO.1594 OF 2009 The Commissioner of Income Tax ..Appellant Vs.Goregaon Sports Club ..Respondent Mr.Suresh Kumar for appellant.INCOME TAX APPEAL (L) NO.1599 OF 2009 The Commissioner of Income Tax ..Appellant Vs.Indage Wines ..Respondent Mr.Suresh Kumar for appellant. INCOME TAX APPEAL (L) NO.1600 OF 2009 The Commissioner of Income Tax ..Appellant Vs.Transpo International ..Respondent Mr.Suresh Kumar for appellant. GIFT TAX APPEAL (L) NO.2203 OF 2007 The Commissioner of Income Tax ..Appellant Vs.Ajay Bajaj ..Respondent Mr.S.M.Shah for appellant. INCOME TAX APPEAL (L) NO.1665 OF 2009 The Commissioner of Income Tax ..Appellant Vs.DSP Merrill Lynch Ltd. ..Respondent INCOME TAX APPEAL (L) NO.1666 OF 2009 The Commissioner of Income Tax Vs.Angel Securities Ltd. ..Appellant..Respondent Mr.Vimal Gupta for appellant. INCOME TAX APPEAL (L) NO.1667 OF 2009 The Commissioner of Income Tax Vs.ENAM Securities Pvt. Ltd. ..Appellant..Respondent Mr.Vimal Gupta for appellant.Mr.Sanjiv Shah for respondent. INCOME TAX APPEAL (L) NO.1668 OF 2009 The Commissioner of Income Tax Vs.Ashok C.Somani ..Appellant ..Respondent Mr.Vimal Gupta for appellant. P.C. CORAM :- V.C.DAGA &J.P.DEVADHAR,JJ. DATE :- 22ND JULY, 2009 1.These appeals are barred by limitation. Admittedly, no notices of motion are 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, all the appeals are dismissed being barred by limitation with no order as to costs.
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