Case Law › High Court › The Commissioner Of Income Tax v. M/S.e....

The Commissioner Of Income Tax v. M/S.e.merck (India) Ltd

High Court 10 Dec 2007 In favour of: Assessee

Forum / Bench

High Court · newos

Parties

Date of order

10 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.e.merck (India) 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.

ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.3448 OF 2006 IN INCOME TAX APPEAL LODGING NO.1874 OF 2006 The Commissioner of Income Tax....Appellant Vs. M/s.E.Merck (India) Ltd. ..Respondent Mr.A.D. Kango for the Appellant.Ms. A. Vissanji i/b. M/s.S.P. Mehta for the Respondents CORAM : F.I. REBELLO&R.S. MOHITE, JJ.DATED : 10TH DECEMBER 2007 P.C. . There is a delay of 278 days in preferring the filed by Shri A.K. Bharadwaj, Assistant Commissioner of Income Tax. . The order of the ITAT dated 16th June, 2005 was administrative decision was taken in December, 2005 that the . Considering the above the cause shown does not amount to sufficient cause. Notice of Motion dismissed. 2.We find that in matter after matter Appeals as beingfiled beyond time and no action has been taken till date against the erring officials. The result is that it is the interest of revenue which is being affected. .The copy of this order be sent to the Chairman of the Central Board of Direct Taxes. It is for the C.B.D.T., totake appropriate action against those involved. If thelimitation of 120 days as provided under the Income Tax Actis not sufficient it is for them to move the concerned Ministry for amending the law or that there should be no law of limitation for Revenue. (R.S.MOHITE, J.) (F.I.REBELLO, J)

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This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.

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