In The Commissioner Of Income Tax v. Hoechst India Ltd, the High Court (2009) dismissed the appeal. The decision went in favour of the assessee.
Decision: Under these circumstances, we have no option to dismiss the appeal holding it to be barred by limitation.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
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IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL (L) NO.2529 OF 2008
The Commissioner of Income Tax Vs.Hoechst India Ltd.
..Appellant..Respondent
Mr. Suresh Kumar for appellant.None for the respondent.
CORAM :- V.C.DAGA & J.P.DEVADHAR,JJ. DATE : 3rd JULY, 2009
P.C.
Heard learned counsel for the Revenue. Admittedly, appeal is barred by limitation for nine months. He submits that no notice of motion is taken out seeking condonation of delay. Under these circumstances, we have no option to dismiss the appeal holding it to be barred by limitation.
(J.P.DEVADHAR,J.)
(V.C.DAGA,J.)
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