In The Director Of Income Tax v. Mr. Michael Nicholas, the High Court (2007) decided the matter.
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. 1495 OF 2006
IN
INCOME TAX APPEAL (L) NO. 790 OF 2006
The Director of Income Tax ... Appellant
Versus
Mr. Michael Nicholas ... Respondent
Mr. B.M. Chatterjee with Ms. P.P. Bhosale and Mr.
P.S. Sahadevan for the Appellants.
CORAM: F.I.
J.P. DEVADHAR, JJ.
DATED: OCTOBER 09, 2007
P.C.
P.C.
. There is delay of 224 days in preferring the
appeal. There is affidavit in support of the
motion. The order of ITAT was received on
20.5.2005. The file was sent to Law Ministry on
15.9.2005. The draft appeal memo was received on
21.04.2006. There is no explanation for the delay
between 15.9.2005 and 21.4.2006 except to say that
the file was resubmitted to the Ministry of Law on
22.2.2005. The cause shown would not amount to
sufficient cause. Hence, motion dismissed.
(J.P. DEVADHAR, J.)
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