In The Commissioner Of Income Tax v. M/S Zest Holdings Pvt. 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.4507 OF 2007ORDINARY ORIGINAL CIVIL JURISDICTIONNOTICE OF MOTION NO.4507 OF 2007
IN
INCOME TAX APPEAL (LODG) NO.2408 OF 2007
The Commissioner of Income Tax ... AppellantVs.
M/s Zest Holdings Pvt. Ltd.... Respondent
Mrs. P.P. Bhosale for Appellant.Mr. A.K. Jasani for Respondent.
P.C. :-
1)Heard learned counsel for the appellantand the learned counsel for the repondent. TheMotion is filed for condonation of 557 days delayin filing the above appeal. Perused the affidavitfiled in support of the Notice of Motion. Theimpugned order is dated 11-11-2005. The ChiefCommissioner of Income Tax granted approval on30/3/2006 for filing the appeal. However, theappeal was filed on 15-10-2007 The reasons given
for the delay in filing the appeal is due to nonavailability of court fee stamps. The reasonsgiven are totally unsatisfactory. No case is madeout for condoning the delay. Notice of Motion isdismissed with no order as to costs.
2)Notice of Motionis disposed ofaccordingly with no order as to costs.
( DR.S. RADHAKRISHNAN, J.)
( J.P. DEVADHAR, J.)
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