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The Commissioner Of Income Tax v. M/S. Atv Project India Ltd

High Court 18 Sep 2007 In favour of: Assessee
Forum / Bench
High Court · newos
Parties
The Commissioner Of Income Tax v. M/S. Atv Project India Ltd
Date of order
18 Sep 2007
Assessment year(s)
Outcome
Dismissed

Case summary

In The Commissioner Of Income Tax v. M/S. Atv Project India 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-)) IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO. 3343 OF 2005 IN INCOME TAX APPEAL (L) NO. 1415 OF 2005 The Commissioner of Income Tax ... Appellant Versus M/s. ATV Project India Ltd. ... Respondent Mr. S.M.Shah for the Appellant. CORAM: F.I. CORAM: F.I.REBELLO&J.P. DEVADHAR, JJ.DATED: SEPTEMBER 18, 2007 J.P. DEVADHAR, JJ. DATED: SEPTEMBER 18, 2007 P.C.: P.C.: . There is delay of 378 days. There is affidavit in support of the motion. The order was received by Commissioner of Income Tax on 16.6.2004. The Scrutiny report was called for on 22.10.2004. There is no explanation whatsoever for this delay. The draft appeal was received by the Ministry of Law on 1.2.2005. The only averment is that stamp papers were not available till the end of September, 2005. The appeal itself was filed on 26.10.2005. No explanation for the said delay also. Considering the cause shown, the same would not amount to sufficient cause. Hence, motion dismissed. ((-2-)) (F.I.REBELLO, J.) (J.P. DEVADHAR, J.)(F.I.REBELLO, J.) (J.P. DEVADHAR, J.) (F.I.REBELLO, J.) (J.P. DEVADHAR, J.)
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