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The Commissioner Of Income Tax v. M/S. Oriental Containers Ltd

High Court 09 Jan 2008 In favour of: Assessee
Forum / Bench
High Court · newos
Parties
The Commissioner Of Income Tax v. M/S. Oriental Containers Ltd
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. Oriental Containers 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.
((-1-)) HVN IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO. 3759 OF 2006 IN INCOME TAX APPEAL (L) NO. 1287 OF 2006 The Commissioner of Income Tax ... Appellant Versus M/s. Oriental Containers Ltd. ... Respondent Mr. B.M. Chatterjee with Ms. P.P. Bhosale and Mr. P.S. Sahadevan for the Appellants. Mr. S.M. Kazi 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 656 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 8.10.2004 and thereafter the appeal was not drafted till 23.6.2006. 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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