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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.)
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