The Commissioner Of Income Tax v. M/S.unique Estates Development Co.pvt. Ltd
High Court
28 Jul 2009 In favour of: Assessee
Forum / Bench
High Court · newos
Parties
The Commissioner Of Income Tax v. M/S.unique Estates Development Co.pvt. Ltd
Date of order
28 Jul 2009
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In The Commissioner Of Income Tax v. M/S.unique Estates Development Co.pvt. Ltd, the High Court (2009) dismissed the appeal. The decision went in favour of the assessee.
Decision: 2.In this view of the matter, the appeal stands dismissed being barred by limitation with no order as to costs.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
bgp
IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L)NO.2274 OF 2008
The Commissioner of Income Tax Vs.M/s.Unique Estates Development Co.Pvt. Ltd.
..Appellant
..Respondent
Mr.P.S.Sahadevan for appellant.
CORAM :- V.C.DAGA &J.P.DEVADHAR,JJ. 28TH JULY, 2009
DATE :
P.C.
1.The appeal is barred by limitation. Admittedly, no notice of motion is taken out. There is no prayer for condonation of delay. No sufficient cause is shown. Apart from this, following the decision of the Apex Court in the case of Chaudharana Steels (P) Ltd. V/s. Commissioner of Central Excise reported in 2009 (238) ELT 705 (S.C.), we have held in the case of CIT V/s. Grasim Industries Ltd. (Notice of Motion No.787 of 2009 in I.T.A. (L) No.3592 2008) decided on 8/7/2009) that this Court has no power to condone the delay in filing an appeal under section 260A of the Income Tax Act, 1961.
2.In this view of the matter, the appeal stands dismissed being barred by limitation with no order as to costs.
(J.P.DEVADHAR,J.)
(V.C.DAGA,J.)
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