In The Commissioner Of Income Tax v. M/S Zee Telefilms 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.
IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTIONNOTICE OF MOTION NO.4492 OF 2007ORDINARY ORIGINAL CIVIL JURISDICTIONNOTICE OF MOTION NO.4492 OF 2007
IN
INCOME TAX APPEAL (LODG) NO.2251 OF 2007
The Commissioner of Income Tax ... AppellantVs.
M/s Zee Telefilms Ltd.... Respondent
Mr. A.D. Kango with Mr. P.S. Sahadevan forAppellant.None for Respondent.
P.C. :-
1)Heard learned counsel for the appellantand the learned counsel for the repondent. TheMotion is filed for condonation of 284 days delayin filing the above appeal. Perused the affidavitfiled in support of the Notice of Motion. Theimpugned order is dated 16-12-2004. The ChiefCommissioner of Income Tax granted approval on21/12/2006 for filing the appeal. However, theappeal was filed on 27-09-2007 i.e. after lapse
of nine months. The reasons given for the delayin filing the appeal is due to late administrativeprocess. The reasons given are totallyunsatisfactory. No case is made out for condoningthe delay. Notice of Motion is dismissed with noorder as to costs.
2)Notice of Motionis disposed of
accordingly with no order as to costs.
( DR.S. RADHAKRISHNAN, J.)
( J.P. DEVADHAR, J.)
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