The Director Of Income Tax (Exemption v. Ghatkoper Jolly Gymkhana
High Court
06 Feb 2015 In favour of: Assessee
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The Director Of Income Tax (Exemption v. Ghatkoper Jolly Gymkhana
Date of order
06 Feb 2015
Assessment year(s)
—
Outcome
Dismissed
Case summary
In The Director Of Income Tax (Exemption v. Ghatkoper Jolly Gymkhana, the High Court (2015) 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.
The order — as passed by the High Court
IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION
NOTICE OF MOTION NO. 514 OF 2014
INREVIEW PETITION (L) NO. 10 OF 2014ININCOME TAX APPEAL NO. 292 OF 2011
WITH
NOTICE OF MOTION NO. 516 OF 2014
INREVIEW PETITION (L) NO. 11 OF 2014IN
INCOME TAX APPEAL NO. 295 OF 2011
The Director of Income Tax (Exemption)
Vs.
Ghatkoper Jolly Gymkhana
..Applicant
..Respondent
....
Mr. Suresh Kumar, Advocate for Applicant.None for Respondent.
....
P.C.:
CORAM : M.S. SANKLECHA &G.S. KULKARNI, JJ.DATED : 6 FEBRUARY 2015
1.This Notice of Motion has been taken out seeking condonation of 370 days in filing the Review Petition.
2.The affidavit in support merely list out the manner in which
the file traveled from own desk to another in the office of Income Tax
8.NMA.514.14 & 516.14.sxw
Department. The period between 4[th] February 2013 to 9[th ]July 2013 has been explained as being spent in having approached its office in Delhi for filing of SLP from the order of this Court dated 4[th ]February 2013. The applicants were informed on 9[th ]
July 2013 by their office in Delhi that instead of filing of SLP, a recall petition may be filed in the High Court. Thereafter the present Notice of Motion alongwith Review Petition were filed on 12 March 2014.
3.We find that the Revenue has made no attempt to explain the reason for the delay. Moreover the period from the date of receiving the review petition from its Counsel on 20 November2013 upto 20 March 2014 no attempt to even explain the manner in which the file traveled in the office of the Income Tax Department is made.
4.Accordingly, we see no reason to condone the delay. Notice of Motion dismissed.
[G.S. KULKARNI, J]
[M.S. SANKLECHA, J.]
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