The Commissioner Of Income Tax v. Satya Securities Ltd

bgp IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTIONNOTICE OF MOTION NO.1983 OF 2009WITHINCOME TAX APPEAL (L) NO.2826 OF 2008 The Commissioner of Income Tax ..Appellant Vs.Satya Securities Ltd. ..Respondent Mr.Vimal Gupta i/b. Mr.P.S.Sahadevan for appellant.None for respondent. NOTICE OF MOTION NO.2058 OF 2009WITHINCOME TAX APPEAL (L) NO.356 OF 2009 The Commissioner of Income Tax Vs.Maharashtra Hybrid Seeds Co.Ltd. ..Appellant..Respondent Mr.Suresh Kumar for appellant.None for respondent. NOTICE OF MOTION NO.2060 OF 2009WITHINCOME TAX APPEAL (L) NO.3917 OF 2008 The Commissioner of Income Tax Vs.CIFCO Ltd. ..Appellant..Respondent Mr.Vimal Gupta for appellant.Mr.S.G.Dalal for respondent. NOTICE OF MOTION NO.2070 OF 2009WITH INCOME TAX APPEAL (L) NO.321 OF 2009 The Commissioner of Income Tax ..Appellant Vs.Ultramarine and Pigments Ltd. ..Respondent Mr.J.S.Saluja for appellant.Mr.S.S.Shetty for respondent. NOTICE OF MOTION NO.2075 OF 2009WITHINCOME TAX APPEAL (L) NO.1414 OF 2009 The Commissioner of Income Tax ..Appellant Vs.Smt.Kalpana D.Dedhia ..Respondent Mr.D.K.Kamwal for appellant.None for respondent. NOTICE OF MOTION NO.2113 OF 2009WITHINCOME TAX APPEAL (L) NO.3924 OF 2008 WITH NOTICE OF MOTION NO.2114 OF 2009WITHINCOME TAX APPEAL (L) NO.3914 OF 2008 The Commissioner of Income Tax Vs.Beautiful Securities Ltd. ..Appellant ..Respondent Mr.Vimal Gupta for appellant. Mr.Jitendra Jain a/w.Jas Sanghvi i/b. PDS Legal for respondent. P.C. CORAM :- V.C.DAGA & J.P.DEVADHAR,JJ. 9TH JULY, 2009 DATE : 1.The delay in filing the above appeals is ranging from 8 days to 316 days. Admittedly, all these appeals are barred by limitation. 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, all the above Notices of Motion are dismissed being barred by limitation. 3.In view of dismissal of Notices of Motion, appeal papers be consigned to record. (J.P. DEVADHAR, J.) (V.C. DAGA, J.)