The Commissioner Of Income Tax v. M/S. Metropolitan Trading Co
High Court
09 Jan 2008 In favour of: Assessee
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The Commissioner Of Income Tax v. M/S. Metropolitan Trading Co
Date of order
09 Jan 2008
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In The Commissioner Of Income Tax v. M/S. Metropolitan Trading Co, 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.
((-1-))
HVN
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
NOTICE OF MOTION NO.1363 OF 2006
IN
INCOME TAX APPEAL (L) NO. 733 OF 2006
The Commissioner of Income Tax ... Appellant
Versus
M/s. Metropolitan Trading Co. ... Respondent
Mr.P.S. Sahadevan for the Appellant.
Mrs. V.B. Patel for Respondent.
CORAM: F.I.
CORAM: F.I.REBELLO&R.S. MOHITE, JJ.DATED: JANUARY 09, 2008
R.S. MOHITE, JJ.
DATED: JANUARY 09, 2008
P.C.
P.C.
. This is a notice of motion for condoning delay of
810 days in filing the main tax appeal. On perusal
of the affidavit in support of the notice of Motion,
we find that the file was sent to the Law Ministry
for drafting the appeal memo on 3.2.2004 and was
returned back on 30.11.2005 without any draft
appeal. The appeal was received on 13.11.2006. In
our view, the aforesaid period has not been properly
explained. In the circumstances, sufficient cause
is not shown to condone the delay. Hence, Notice of
Motion is dismissed.
((-2-))
(F.I.REBELLO, J.)
(R.S. MOHITE, J.)(F.I.REBELLO, J.)
(R.S. MOHITE, J.)
(F.I.REBELLO, J.)
(R.S. MOHITE, J.)
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