The Commissioner Of Income Tax v. M/S.presstress Wire Industries
High Court
10 Jun 2008 In favour of: Assessee
Forum / Bench
High Court · newos
Parties
The Commissioner Of Income Tax v. M/S.presstress Wire Industries
Date of order
10 Jun 2008
Assessment year(s)
—
Outcome
Dismissed
Case summary
In The Commissioner Of Income Tax v. M/S.presstress Wire Industries, 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.
The order — as passed by the High Court
( 1 )
IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
NOTICE OF MOTION NO.814/2008 IN ITXA (L) NO.548/2008
NOTICE OF MOTION NO.814/2008 IN ITXA (L) NO.548/2008
NOTICE OF MOTION NO.814/2008 IN ITXA (L) NO.548/2008
WITH
NOTICE OF MOTION NO.815/2008 IN ITXA (L) NO.547/2008
NOTICE OF MOTION NO.815/2008 IN ITXA (L) NO.547/2008
NOTICE OF MOTION NO.815/2008 IN ITXA (L) NO.547/2008
WITH
NOTICE OF MOTION NO.816/2008 IN ITXA (L) NO.546/2008
NOTICE OF MOTION NO.816/2008 IN ITXA (L) NO.546/2008
NOTICE OF MOTION NO.816/2008 IN ITXA (L) NO.546/2008
WITH
NOTICE OF MOTION NO.817/2008 IN ITXA (L) NO.545/2008
NOTICE OF MOTION NO.817/2008 IN ITXA (L) NO.545/2008
NOTICE OF MOTION NO.817/2008 IN ITXA (L) NO.545/2008
WITH
NOTICE OF MOTION NO.818/2008 IN ITXA (L) NO.544/2008
NOTICE OF MOTION NO.818/2008 IN ITXA (L) NO.544/2008
NOTICE OF MOTION NO.818/2008 IN ITXA (L) NO.544/2008
The Commissioner of Income Tax .. Appellant
Vs.
M/s.Presstress Wire Industries .. Respondent
Mr.A.S.Rao for the Appellant.
Mr.R.L.Rathi i/by Gauri S.Rao for the Respondent.
CORAM :- DR.S.RADHAKRISHNAN &
CORAM :- DR.S.RADHAKRISHNAN &
CORAM :- DR.S.RADHAKRISHNAN &
A.V.NIRGUDE, JJ.
A.V.NIRGUDE, JJ.
DATE : 10th June, 2008
DATE : 10th June, 2008
P.C.
P.C.
1. Heard the learned Counsel for the parties. By
these Notices of Motion, the Appellant is seeking
condonation of 285 days delay caused in filing the
respective Appeals. The Appeals are against the ITAT’s
order dated 29th December, 2006. By our earlier order
dated 30th April, 2008 we had directed the Appellant to
file additional better affidavits to explain the delay.
However, the better affidavits filed by the Appellant
are totally unsatisfactory. Perused the affidavits
dated 10th June, 2008. It is not at all clear as to
when the papers were forwarded to the learned Advocate
for drafting the respective memo of Appeals after the
Chief Commissioner of Income Tax granting approval for
filing the same on 14th May, 2007. The affidavits do
( 2 )
not even disclose as to when the Department had received
the memo of Appeals and as to when they obtained the
Court fee stamps. The explanation given is totally
unsatisfactory. Hence, all the aforesaid Notices of
Motion stand dismissed.
2. In view of dismissal of the aforesaid Notices of Motion, the respective ITXA (L) Nos.548/2008, 547/2008, 546/2008, 545/2008 & 544/2008 also stand dismissed.
(A.V.NIRGUDE, J.) (DR.S.RADHAKRISHNAN,J.)
(A.V.NIRGUDE, J.) (DR.S.RADHAKRISHNAN,J.)
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.
Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation.
Full disclaimer & Terms.