The Commissioner Of Income Tax v. Set India Limited
High Court
09 Jan 2008 In favour of: Assessee
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The Commissioner Of Income Tax v. Set India Limited
Date of order
09 Jan 2008
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In The Commissioner Of Income Tax v. Set India Limited, 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.
((-1-))
HVN
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
NOTICE OF MOTION NO. 1684 OF 2006
IN
INCOME TAX APPEAL (L) NO. 875 OF 2006
The Commissioner of Income Tax ... Appellant
Versus
SET India Limited ... Respondent
Mr. A.D. Kango for Appellant.
Mr. P.C. Tripathi and Mr. Dinesh Vyas for
Respondent.
CORAM: F.I.REBELLO&R.S. MOHITE, JJ.DATED: JANUARY 09, 2008
CORAM: F.I.
R.S. MOHITE, JJ.
DATED: JANUARY 09, 2008
P.C.
P.C.
. This is a notice of motion for condoning delay of
445 days in filing the main tax appeal. On perusal
of the affidavit in support of the notice of Motion,
we find that the file was sent to the Law Ministry
for drafting the appeal memo on 24.12.2004 and
thereafter the appeal was ultimately received on
10.01.2006. In our view, the aforesaid period of
more than 1.1/2 years for drafting appeal memo
cannot be said to be reasonable. In the
circumstances, sufficient cause is not shown to
condone the delay. Hence, Notice of Motion is
dismissed.
(R.S. MOHITE, J.)
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