The Commissioner Of Income Tax v. M/S.reliance Commercial Corporation
High Court
15 Apr 2008 In favour of: Assessee
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The Commissioner Of Income Tax v. M/S.reliance Commercial Corporation
Date of order
15 Apr 2008
Assessment year(s)
—
Outcome
Dismissed
Case summary
In The Commissioner Of Income Tax v. M/S.reliance Commercial Corporation, 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
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
NOTICE OF MOTION NO.3462 OF 2007
NOTICE OF MOTION NO.3462 OF 2007
NOTICE OF MOTION NO.3462 OF 2007
IN
IN
IN
INCOME TAX APPEAL (L) NO.2018 OF 2007
INCOME TAX APPEAL (L) NO.2018 OF 2007
The Commissioner of Income Tax .. Appellant
Vs.
M/s.Reliance Commercial Corporation .. Respondent
Mr.A.S.Rao for the Appellant.
Mr.J.D.Mistri with Mr.Raj Darak for the Respondent.
CORAM :- DR.S.RADHAKRISHNAN &J.P.DEVADHAR, JJ.
CORAM :- DR.S.RADHAKRISHNAN &
J.P.DEVADHAR, JJ.
DATE : 15th April, 2008
DATE : 15th April, 2008
P.C.
P.C.
P.C.
1. Heard the learned Counsel for the Appellant. By
this Notice of Motion, the Appellant is seeking
condonation of 601 days’ delay caused in filing the
Appeal. Perused the affidavit-in-support of the Notice
of Motion. It appears that the Chief CIT had granted
approval for filing the Appeal on 4.1.2006, however the
Appeal came to be filed belatedly on 3.9.2007. We are
not satisfied with the reasons given for condonation of
delay. The reasons given for delay that of getting the
draft memo of Appeal prepared and the non-availability
of Court fee stams etc. does not appear to be
justifiable. No sufficient cause is made out for
condonation of delay. Hence, Notice of Motion stands
dismissed.
2. In view of dismissal of the Notice of Motion, Income
Tax Appeal (L) No.2018/2007 also stands dismissed.
(J.P.DEVADHAR, J.) (DR.S.RADHAKRISHNAN,J.)
(J.P.DEVADHAR, J.) (DR.S.RADHAKRISHNAN,J.)
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