In The Commissioner Of Income Tax v. M/S.tangerine Informatique Limited, the High Court (2009) decided the matter.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
The Commissioner of Income Tax
Versus
M/s.Tangerine Informatique Limited
..Appellant.
..Respondent.
Mr.P.S. Sahadevan i/by Mr.Suresh Kumar for the appellant.None for the respondent.
P.C. :
1.In spite of grant of sufficient time to file better affidavit explaining delay since it is found that in the earlier affidavit no sufficient cause is made out for condonation of delay. As yet no affidavit has been filed.
2.Under these circumstances, for want of sufficient cause explaining delay, the delay of about 444 days in filing the appeal cannot be condoned. The notice of motion seeking condonation of delay is therefore, rejected. Appeal be consigned to record department.
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