The Director Of Income Tax (Exemption v. M/S.andheri Recreation Club
High Court
30 Jul 2009 In favour of: Assessee
Forum / Bench
High Court · newos
Parties
The Director Of Income Tax (Exemption v. M/S.andheri Recreation Club
Date of order
30 Jul 2009
Assessment year(s)
—
Outcome
Dismissed
Case summary
In The Director Of Income Tax (Exemption v. M/S.andheri Recreation Club, 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 is 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
The order — as passed by the High Court
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IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L)NO.1774 OF 2009
The Director of Income Tax (Exemption)
..Appellant
Vs.
M/s.Andheri Recreation Club ..Respondent
Mr.Suresh Kumar for appellant.
CORAM :- V.C.DAGA &J.P.DEVADHAR,JJ. 30TH JULY, 2009
DATE :
P.C.
1.The delay in filing the above appeal is of 3 months. Admittedly, no notice of motion is taken out to condone the same. 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 is dismissed being barred by limitation with no order as to costs.
(J.P.DEVADHAR,J.)
(V.C.DAGA,J.)
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