The Commissioner Of Income Tax v. Lml Ltd

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.1552 OF 2008 The Commissioner of Income Tax ..Appellant Vs.LML Ltd. ..Respondent Mr.Vimal Gupta for appellant.Mr.A.K.Jasani for respondent. INCOME TAX APPEAL (L) NO.1429 OF 2009 The Commissioner of Income Tax ..Appellant Vs.MIRC Electronics Ltd. ..Respondent Mr.Vimal Gupta for appellant.Mr.V.S.Hadade for respondent. INCOME TAX APPEAL (L) NO.1434 OF 2009 The Commissioner of Income Tax ..Appellant Vs.M/s.Instanty Trading and Investment Co. Ltd. ..Respondent Mr.Suresh Kumar for appellant. INCOME TAX APPEAL (L) NO.1435 OF 2009 The Commissioner of Income Tax ..Appellant Vs.Blue Niles Holdings Ltd...Respondent Mr.Suresh Kumar for appellant. INCOME TAX APPEAL (L) NO.1436 OF 2009 The Commissioner of Income Tax ..Appellant Vs.BDA Ltd. ..Respondent Mr.Suresh Kumar for appellant. INCOME TAX APPEAL (L) NO.1557 OF 2009 The Commissioner of Income Tax ..Appellant Vs.Birla Global Finance Ltd. ..Respondent Mr.Vimal Gupta for appellant. INCOME TAX APPEAL (L) NO.1558 OF 2009 The Commissioner of Income Tax Vs.Bright Star Investments Pvt. Ltd. ..Appellant ..Respondent Mr.Vimal Gupta for appellant. INCOME TAX APPEAL (L) NO.1561 OF 2009 The Commissioner of Income Tax Vs.First Flight Couriers Ltd. ..Appellant ..Respondent Mr.Vimal Gupta for appellant.Mr.S.Shekhar for respondent. 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. (J.P.DEVADHAR,J.)