In The Commissioner Of Income Tax v. M/S. Birla International Pvt. Ltd, the High Court (2009) dismissed the appeal. The decision went in favour of the assessee.
Decision: In view of dismissal of Notice of motion, appeal also stands dismissed with no order as to costs.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
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IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
NOTICE OF MOTION NO.1943 OF 2009ININCOME TAX APPEAL (L) NO.382 OF 2009
The Commissioner of Income Tax Vs.M/s. Birla International Pvt. Ltd.
..Appellant..Respondent
Mr. A.P. Singh i/b Ram Upadhyay for appellantMr. Pankaj Toprani for respondent.
CORAM :- V.C.DAGA &J.P.DEVADHAR,JJ. DATE : 29TH JUNE, 2009
P.C.
Heard learned counsel for the parties. The learned counsel for the Revenue seeks condonation of 790 days delay in filing the appeal. Learned counsel for the Respondent-Assessee has strongly opposed the prayer made by the Revenue. We were taken through the affidavit. We find that the Respondent-Assessee has justified that the delay has not been explained properly. No material facts has been brought on record. As no sufficient cause is made out, Notice of Motion stands dismissed.
In view of dismissal of Notice of motion, appeal also stands dismissed with no order as to costs.
(J.P.DEVADHAR,J.)
(V.C.DAGA,J.)
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