The Commissioner Of Income Tax v. Likson Cola And Minerals Pvt.ltd

bgp IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.2115 OF 2009WITHINCOME TAX APPEAL (L) NO.1201 OF 2009 The Commissioner of Income Tax Vs.Likson Cola and Minerals Pvt.Ltd. ..Appellant..Respondent Ms.Suchitra Kamble for appellant.None for respondent. NOTICE OF MOTION NO.2136 OF 2009WITHINCOME TAX APPEAL (L) NO.1119 OF 2008 The Commissioner of Income Tax ..Appellant Vs.Automotive Manufacturers Ltd. ..Respondent Mr.P.S.Sahadevan for appellant.None for respondent. NOTICE OF MOTION NO.2155 OF 2009 WITHINCOME TAX APPEAL (L) NO.1407 OF 2009 The Commissioner of Income Tax ..Appellant Vs.Mahendra Mathuria ..Respondent Ms.Suchitra Kamble for appellant.None for respondent. NOTICE OF MOTION NO.2188 OF 2009 WITHINCOME TAX APPEAL (L) NO.1002 OF 2009 WITH NOTICE OF MOTION NO.2200 OF 2009 WITHINCOME TAX APPEAL (L) NO.1001 OF 2009 The Commissioner of Income Tax Vs.Rajesh M.Khandhar Mr.Suresh Kumar for appellant.None for respondent. NOTICE OF MOTION NO.2242 OF 2009 WITHINCOME TAX APPEAL (L) NO.195 OF 2008 ..Appellant..Respondent The Commissioner of Income Tax Vs.M/s.Reliance Industries Ltd. ..Appellant..Respondent Mr.P.S.Sahadevan for appellant. Mr.J.D.Mistry a/w. Rajesh Darak and P.C.Tripathi for respondent. NOTICE OF MOTION NO.2260 OF 2009WITHINCOME TAX APPEAL (L) NO.2523 OF 2008 The Commissioner of Income Tax Vs.GSL India Ltd. ..Appellant..Respondent Mr.Suresh Kumar for appellant.None for respondent. NOTICE OF MOTION NO.2261 OF 2009 WITHINCOME TAX APPEAL (L) NO.2522 OF 2008 The Commissioner of Income Tax Vs.Avik Pharmaceuticals Ltd. ..Appellant ..Respondent Mr.Suresh Kumar for appellant.None for respondent. P.C. CORAM :- V.C.DAGA & J.P.DEVADHAR,JJ. DATE : 9TH JULY, 2009 1.By the above Notices of Motion, the appellant is seeking condonation of delay in filing the above appeals. Admittedly, all these appeals are barred by limitation. 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 above Notices of Motion are dismissed being barred by limitation. 3.In view of dismissal of Notices of Motion, appeal papers be consigned to record. (J.P. DEVADHAR, J.) (V.C. DAGA, J.)