The Commissioner Of Income Tax v. Maharashtra Agro Ind. Dev. Corpn. Ltd

bgp IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.2321 OF 2009WITHINCOME TAX APPEAL (L) NO.564 OF 2008 The Commissioner of Income Tax ..Appellant Vs.Grasim Industries Ltd. ..Respondent Mr.J.S.Saluja for appellant.None for respondent. NOTICE OF MOTION NO.2322 OF 2009WITHINCOME TAX APPEAL (L) NO.870 OF 2008 The Commissioner of Income Tax Vs.Lyods Steel Industries Ltd. ..Appellant ..Respondent Mr.J.S.Saluja for appellant.None for respondent. NOTICE OF MOTION NO.2324 OF 2009 WITHINCOME TAX APPEAL (L) NO.766 OF 2008 WITH NOTICE OF MOTION NO.2325 OF 2009WITH INCOME TAX APPEAL (L) NO.765 OF 2008 The Commissioner of Income Tax Vs.Lekar Pharma Ltd. ..Appellant ..Respondent Mr.J.S.Saluja for appellant.None for respondent. NOTICE OF MOTION NO.2327 OF 2009WITHINCOME TAX APPEAL (L) NO.4015 OF 2008 The Commissioner of Income Tax Vs.Hindalco Industries Ltd. ..Appellant..Respondent Mr.J.S.Saluja for appellant.None for respondent. NOTICE OF MOTION NO.2329 OF 2009 WITHINCOME TAX APPEAL (L) NO.1055 OF 2008 The Commissioner of Income Tax Vs. Maharashtra Agro Ind. Dev. Corpn. Ltd. ..Appellant..Respondent Mr.J.S.Saluja for appellant.Ms.Aasifa Khan for respondent. NOTICE OF MOTION NO.2326 OF 2009WITHINCOME TAX APPEAL (L) NO.2510 OF 2008 The Commissioner of Income Tax ..Appellant Vs.Gentech Laboratories Ltd. ..Respondent Mr.Suresh Kumar for appellant.Ms.Aasifa Khan for respondent. NOTICE OF MOTION NO.2340 OF 2009WITH INCOME TAX APPEAL (L) NO.2301 OF 2008 The Commissioner of Income Tax ..Appellant Vs. Hoechst India Ltd. ..Respondent Mr.Suresh Kumar for appellant.None for respondent. NOTICE OF MOTION NO.2341 OF 2009WITH INCOME TAX APPEAL (L) NO.2448 OF 2008 The Commissioner of Income Tax Vs. EGL Eagle Global Logistics Pvt. Ltd. ..Appellant ..Respondent Mr.Suresh Kumar for appellant. None for respondent. NOTICE OF MOTION NO.2342 OF 2009 WITHINCOME TAX APPEAL (L) NO.2451 OF 2008 The Commissioner of Income Tax Vs.Eastern Peripherals Pvt. Ltd. ..Appellant ..Respondent Mr.Suresh Kumar for appellant.None for respondent. P.C. CORAM :- V.C.DAGA & J.P.DEVADHAR,JJ. 9TH JULY, 2009 DATE : 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.)