The Commissioner Of Income Tax v. Hindalco Industries Ltd
High Court
In favour of: Assessee
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The Commissioner Of Income Tax v. Hindalco Industries Ltd
Date of order
—
Assessment year(s)
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Outcome
Dismissed
Case summary
In The Commissioner Of Income Tax v. Hindalco Industries Ltd, the High Court dismissed the appeal. The decision went in favour of the assessee.
Decision: 3.In view of dismissal of Notices of Motion both the appeals stand dismissed being barred by limitation with no order as to costs (J.P.DEVADHAR,J.) (V.C.DAGA,J.)
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
The order — as passed by the High Court
IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.2327 OF 2009ININCOME TAX APPEAL (L) NO.4015 OF 2008WITH
NOTICE OF MOTION NO.2330 OF 2009
ININCOME TAX APPEAL (L) NO.4016 OF 2008
The Commissioner of Income Tax ..Appellant Vs.Hindalco Industries Ltd. ..Respondent
Mr.J.S.Saluja for appellant.Mr.P.Toprani for respondent.
CORAM :- V.C.DAGA &J.P.DEVADHAR,JJ.
DATE :- 9TH JULY, 2009
P.C.
1.Admittedly, both the appeals are barred by limitation. No sufficient cause is shown to condone the delay in filing the appeals. 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, both the Notices of Motion stand dismissed.
3.In view of dismissal of Notices of Motion both the appeals stand dismissed being barred by limitation with no order as to costs
(J.P.DEVADHAR,J.)
(V.C.DAGA,J.)
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