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The Commissioner Of Income Tax v. M/S. Tata Project Ltd

High Court 19 Dec 2007 In favour of: Assessee
Forum / Bench
High Court · newos
Parties
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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