The Commissioner Of Income Tax v. Naptha Jhakri Joint Venture

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO. 2164 OF 2009IN INCOME TAX APPEAL NO. 947 OF 2004ANDNOTICE OF MOTION NO. 2165 OF 2009IN INCOME TAX APPEAL NO. 948 OF 2004 The Commissioner of Income Tax. Vs.Naptha Jhakri Joint Venture. ... Appellant... Respondent Ms.Suchitra Kamble for the appellant. Sanjiv M. Shah for the respondent. P.C. CORAM :- V.C.DAGA AND J.P.DEVADHAR, JJ. DATE :- 24[th] July, 2009. The present notices of motion are taken out after lapse of five years to get the appeals restored; wherein the order of the Tribunal dated 25[th] February 2004 pertaining to the assessment years 1996-97 and 1997-98 was challenged. Both appeals were dismissed in default. Thereafter, appeal of the very same assessee bearing No.166/2006 for the assessment year 2000-01 involving identical question of law came up for hearing before this Court. Relying upon the earlier order for the assessment years 1996-97 and 1997-98 the said Appeal No.166/2006 was dismissed. Under these circumstances, since the earlier order has been acted upon in the consequent appeal, we do not see any reasons to grant these notices of motion. Even otherwise, delay in moving these notices almost more than 5 years has not been explained. No sufficient cause has been shown. No facts and particulars are to be found. Both notices of motion are, therefore, dismissed with no order as to costs. (J.P.DEVADHAR,J.)