The Commissioner Of Income Tax v. M/S.jasmine Industrial Corporation

bgp IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.20 OF 2009 The Commissioner of Income Tax Vs.M/s.Grasim Industries Ltd. ..Appellant ..Respondent Mr.Vimal Gupta for appellant.Mr.A.K.Jasani for respondent. INCOME TAX APPEAL (L) NO.43 OF 2009 The Commissioner of Income Tax Vs.M/s.Belapur Industries Ltd. ..Appellant..Respondent Mr.D.A.Athavale for appellant.None for respondent. INCOME TAX APPEAL (L) NO.116 OF 2009 The Commissioner of Income Tax Vs. ..Appellant M/s.Jasmine Industrial Corporation ..Respondent Mr.P.S.Sahadevan for appellant.None for respondent. INCOME TAX APPEAL (L) NO.225 OF 2009WITH INCOME TAX APPEAL (L) NO.227 OF 2009 The Commissioner of Income Tax Vs. M/s.ICICI Bank Ltd. ..Appellant ..Respondent Mr.Vimal Gupta for appellant.Mr.S.J.Mehta for respondent. INCOME TAX APPEAL (L) NO.226 OF 2009 The Commissioner of Income Tax ..Appellant Vs.Demosha Chemicals Pvt.Ltd. ..RespondentMr.Vimal Gupta for appellant.None for respondent. INCOME TAX APPEAL (L) NO.228 OF 2009 The Commissioner of Income Tax ..Appellant Vs.M/s.Coral Laboratories Ltd. ..Respondent Ms.Devki Iyer for appellant.Mr.M.Subramanian a/w.V.S.Hadade for respondent. INCOME TAX APPEAL (L) NO.229 OF 2009 The Commissioner of Income Tax ..Appellant Vs.M/s.Godfrey Philips India Ltd. ..Respondent Mr.Suresh Kumar for appellant.Mr.Rajiv Singh i/b. Chitnis & Co. for respondent. INCOME TAX APPEAL (L) NO.255 OF 2009 The Commissioner of Income Tax ..Appellant Vs.M/s.BASF India Ltd. ..Respondent Mr.D.A.Athavale for appellant.Mr.A.K.Jasani for respondent. CORAM :- V.C.DAGA &J.P.DEVADHAR,JJ. 9TH JULY, 2009 DATE : 1.All these appeals are barred by limitation. Admittedly, no notices of motion are taken out. There is no prayer for condonation of delay. No sufficient cause is shown. Apart from this, following the decision of the Apex Court in the case of Chaudharana Steels (P) Ltd. V/s. Commissioner of Central Excise reported in 2009 (238) ELT 705 (S.C.), we have held in the case of CIT V/s. Grasim Industries Ltd. (Notice of Motion No.787 of 2009 in I.T.A. (L) No.3592 2008) decided on 8/7/2009) that this Court has no power to condone the delay in filing an appeal under section 260A of the Income Tax Act, 1961. 2.In this view of the matter, all the appeals are dismissed being barred by limitation with no order as to costs. (J.P. DEVADHAR, J.) (V.C. DAGA, J.)