The Commissioner Of Income Tax v. M/S.prashanth Projects Ltd

bgp IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION REVIEW PETITION (L) NO.47 OF 2009 IN INCOME TAX APPEAL NO.582 OF 2005 WITH NOTICE OF MOTION NO.3075 OF 2009 The Commissioner of Income Tax Vs.M/s.Prashanth Projects Ltd. ..Appellant ..Respondent Mr.Suresh Kumar for appellant.Mr.Balasaheb Yewale i/b.Rajesh Shah & Co. for respondent. P.C. CORAM :- V.C.DAGA & J.P.DEVADHAR,JJ. 28TH AUGUST, 2009 DATE : 1.Heard learned Counsel for the parties. Needless to mention that even if the reasons were found to be recorded, they were not communicated to the assessee. Mere recording the evidence do not serve the ends of justice, communication of the reasons is mandatory. In this case, no communication has been effected on the assessee. No case is made out to review the order dated 16[th] October, 2008. Hence, the Review Application stands dismissed. 2.In the above view of the matter, no useful purpose would be served by allowing the Notice of Motion for condonation of delay in filing the Review Petition. Hence, the same also stands dismissed. (J.P.DEVADHAR,J.) (V.C.DAGA,J.)