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The Commissioner Of Income Tax v. M/S. Atlanta Textiles Ltd

High Court 19 Dec 2007 In favour of: Assessee
Forum / Bench
High Court · newos
Parties
The Commissioner Of Income Tax v. M/S. Atlanta Textiles Ltd
Date of order
19 Dec 2007
Assessment year(s)
Outcome
Dismissed

Case summary

In The Commissioner Of Income Tax v. M/S. Atlanta Textiles Ltd, 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.

The order — as passed by the High Court

((-1-)) HVN IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION IN THE HIGH COURT OF JUDICATURE AT BOMBAY NOTICE OF MOTION NO. 3825 OF 2006 IN The Commissioner of Income Tax ... Appellant Versus M/s. Atlanta Textiles Ltd. ... Respondent Mr. P.S. Sahadevan for the Appellant. Mr. Raj Darak for Respondent. CORAM: F.I. R.S.MOHITE, JJ. DATED: DECEMBER 19, 2007 P.C. P.C. . This is a notice of motion for condoning delay of 737 days in filing the main tax appeal. On perusal of the affidavit in support of the notice of Motion, we find that the approval was granted by CCIT on 4.10.2004 for filing of appeal and thereafter the appeal was filed only on 31.10.2006. In our view, the period between 04.10.2004 and 31.10.2006 has not been properly explained. In the circumstances, sufficient cause is not shown to condone the delay. Hence, Notice of Motion is dismissed. (R.S.MOHITE, J.) (R.S.MOHITE, J.)(F.I.REBELLO, J.) (F.I.REBELLO, J.)
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