The Commissioner Of Income Tax v. M/S.larsen And Toubro Ltd

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.444 OF 2009 The Commissioner of Income Tax ..Appellant Vs.M/s.Continental Designers and Furnishers ..RespondentMr.Suresh Kumar for appellant.None for respondent. INCOME TAX APPEAL (L) NO.445 OF 2009The Commissioner of Income Tax ..Appellant Vs.Delite Enterprises Pvt. Ltd. ..RespondentMr.Vimal Gupta for appellant.Mr.J.D.Mistry a/w. Raj Darak and P.C.Tripathi for respondent. WITHINCOME TAX APPEAL (L) NO.446 OF 2009The Commissioner of Income Tax ..Appellant Vs.ICICI Bank Ltd. ..RespondentMr.Vimal Gupta for appellant.Mr.S.J.Mehta for respondent. INCOME TAX APPEAL (L) NO.502 OF 2009The Commissioner of Income Tax ..Appellant Vs.M/s.GIC Asset Management Co.Ltd. ..RespondentMr.Vimal Gupta for appellant.Mr.A.K.Jasani for respondent.INCOME TAX APPEAL (L) NO.546 OF 2009The Commissioner of Income Tax ..Appellant Vs.Ridge Business Central Pvt. Ltd. ..RespondentMr.Vimal Gupta for appellant.None for respondent. The Commissioner of Income Tax Vs. M/s.Larsen and Toubro Ltd. ..Appellant ..Respondent Mr.Vimal Gupta for appellant.Mr.J.D.Mistry a/w. Mr.A.K.Jasani for respondent. CORAM :- V.C.DAGA & J.P.DEVADHAR,JJ. DATE : 9TH JULY, 2009 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.)