The Commissioner Of Income Tax v. Mr.samip Shah
High Court
09 Oct 2007 In favour of: Assessee
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The Commissioner Of Income Tax v. Mr.samip Shah
Date of order
09 Oct 2007
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In The Commissioner Of Income Tax v. Mr.samip Shah, the High Court (2007) dismissed the appeal. The decision went in favour of the assessee.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
((-1-))
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
NOTICE OF MOTION NO. 1559 OF 2006
IN
INCOME TAX APPEAL (L) NO. 769 OF 2006
The Commissioner of Income Tax ... Appellant
Versus
Mr.Samip Shah ... Respondent
Mr. S.M. Shah for the Appellant.
CORAM: F.I.REBELLO&J.P. DEVADHAR, JJ.DATED: OCTOBER 09, 2007
CORAM: F.I.
J.P. DEVADHAR, JJ.
DATED: OCTOBER 09, 2007
P.C.
P.C.
. There is delay of 372 days. The order of
16.2.2004 was received on 21.12.2004. The matter
was referred for comment of the Assessing Officer on
16.2.2004. The comments were received on
21.12.2004. The approval was granted on 7.4.2005
and the papers were forwarded to the Ministry of Law
after 13.4.2005. The appeal is file don 27.4.2006.
There is no explanation for the delay between
19.4.2005 and January, 2006. Even otherwise,
considering the date of receipt of the order and the
comments of the Assessing Officer, the cause shown
would not amount to sufficient cause. Hence, motion
dismissed.
(J.P. DEVADHAR, J.)
(J.P. DEVADHAR, J.)(F.I.REBELLO, J.)
(F.I.REBELLO, J.)
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