In The Commissioner Of Income Tax v. M/S Bassien Drugs Ltd, the High Court (2008) 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.
IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTIONNOTICE OF MOTION NO.3580 OF 2007ORDINARY ORIGINAL CIVIL JURISDICTIONNOTICE OF MOTION NO.3580 OF 2007
IN
INCOME TAX APPEAL (LODG) NO.1850 OF 2007
The Commissioner of Income Tax ... AppellantVs.
M/s Bassien Drugs Ltd.... Respondent
Mr. P.S. Sahadevan for Appellant.None for Respondent.
P.C. :-
1)Heard learned counsel for the appellant.The Motion is filed for condonation of 615 daysdelay in filing the above appeal. Perused theaffidavit filed in support of the Notice ofMotion. The impugned order is dated 27-06-2005.The Chief Commissioner of Income Tax grantedapproval on 30-11-2005 for filing the appeal.However, the appeal was filed on 13-08-2007. Thereasons given for the delay in filing the appeal
is due to admnistrative exigencies and theprocedural formalities. The reasons given aretotally unsatisfactory. No case is made out forcondoning the delay. Notice of Motion isdismissed with no order as to costs.
2)Notice of Motionis disposed ofaccordingly with no order as to costs.
( DR.S. RADHAKRISHNAN, J.)
( J.P. DEVADHAR, J.)
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