The Commissioner Of Income Tax v. Icici Bank Ltd

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.262 OF 2009WITHINCOME TAX APPEAL (L) NO.263 OF 2009 The Commissioner of Income Tax Vs.Shantilal L.Chheda ..Appellant..Respondent WITHINCOME TAX APPEAL (L) NO.264 OF 2009 The Commissioner of Income Tax Vs.Durgesh L.Chheda ..Appellant ..Respondent WITH INCOME TAX APPEAL (L) NO.265 OF 2009WITHINCOME TAX APPEAL (L) NO.266 OF 2009WITHINCOME TAX APPEAL (L) NO.270 OF 2009 The Commissioner of Income Tax Vs.Late Sri Laliji C. Chheda ..Appellant ..Respondent Mr.K.R.Choudhari for appellant.None for respondent. INCOME TAX APPEAL (L) NO.271 OF 2009 The Commissioner of Income Tax Vs.M/s.BASF India Ltd. Mr.D.A.Athavale for appellant.None for respondent. ..Appellant..Respondent INCOME TAX APPEAL (L) NO.370 OF 2009 The Commissioner of Income Tax Vs.M/s.Shirpur Gold Refinery Ltd.. ..Appellant..Respondent Mr.Suresh Kumar for appellant.None for respondent. The Commissioner of Income Tax ..Appellant Vs.M/s.Unity Construction Co...Respondent Mr.A.S.Shivsharan for appellant.None for respondent. INCOME TAX APPEAL (L) NO.389 OF 2009 The Commissioner of Income Tax ..Appellant Vs.M/s.B.Vijaykumar & Co. ..Respondent Padma Divekar for appellant.Mr.S.J.Mehta for respondent. INCOME TAX APPEAL (L) NO.392 OF 2009 The Commissioner of Income Tax ..Appellant Vs.M/s.Amar Tea Ltd. ..Respondent Mr.D.Athavale for appellant.Mr.V.S.Hadade for respondent. INCOME TAX APPEAL (L) NO.393 OF 2009 The Commissioner of Income Tax ..Appellant Vs.M/s.Ashok Pratap and Co. Ltd. ..Respondent Ram Upadhyay for appellant.Usha Dalal for respondent. INCOME TAX APPEAL (L) NO.394 OF 2009The Commissioner of Income Tax ..Appellant Vs.M/s.Gateway Disriparks Ltd. ..Respondent Mr.Ram Upadhyay for appellant.Mr.Sanjiv Shah for respondent. INCOME TAX APPEAL (L) NO.395 OF 2009The Commissioner of Income Tax ..Appellant Vs.M/s.Balmaccan Properties Pvt. Ltd. ..RespondentMr.Ram Upadhyay for appellant.Mr.Sanjiv Shah for respondent. The Commissioner of Income Tax Vs.Birla Yamaha Ltd. ..Appellant ..Respondent Mr.Vimal Gupta for appellant.Mr.S.J.Mehta for respondent. INCOME TAX APPEAL (L) NO.397 OF 2009 The Commissioner of Income Tax Vs. ICICI Bank Ltd. ..Appellant ..Respondent Mr.P.S.Sahadevan for appellant.None for respondent. INCOME TAX APPEAL (L) NO.398 OF 2009 The Commissioner of Income Tax Vs. Extermpore Securities and Investments Pvt.Ltd. ..Appellant ..Respondent Mr.Vimal Gupta for appellant.Mr.A.K.Jasani for respondent. CORAM :- V.C.DAGA & J.P.DEVADHAR,JJ. DATE : 9TH JULY, 2009 1.All 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. (J.P. DEVADHAR, J.)