The Commissioner Of Income Tax v. M/S. Tata Project Ltd
High Court
19 Dec 2007 In favour of: Assessee
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The Commissioner Of Income Tax v. M/S. Tata Project Ltd
Date of order
19 Dec 2007
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In The Commissioner Of Income Tax v. M/S. Tata Project 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.
((-1-))
HVN
IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
NOTICE OF MOTION NO. 3873 OF 2006
IN
INCOME TAX APPEAL (L) NO. 2291 OF 2006
The Commissioner of Income Tax ... Appellant
Versus
M/s. Tata Project Ltd. ... Respondent
Mr.P.S. Sahadevan for the Appellant.
Mr. A.K. Jasani for the Respondent.
CORAM: F.I.
CORAM: F.I.REBELLO&R.S.MOHITE, JJ.DATED: DECEMBER 19, 2007
R.S.MOHITE, JJ.
DATED: DECEMBER 19, 2007
P.C.
P.C.
. This is a notice of motion for condoning delay of
698 days in filing the main tax appeal. On perusal
of the affidavit in support of the notice of Motion,
we find that the approval for filing the appeal was
granted on 17.11.2004 and thereafter the appeal was
filed only on 13.11.2006. In our view, the period
between 17.11.2004 and 13.11.2006 has not been
properly explained. In the circumstances,
sufficient cause is not shown to condone the delay.
Hence, Notice of Motion is dismissed.
(R.S.MOHITE, J.)
(R.S.MOHITE, J.)(F.I.REBELLO, J.)
(F.I.REBELLO, J.)
(R.S.MOHITE, J.)
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