In The Director Of Income Tax v. M/S. Maneesh Dungarwal, the High Court (2008) dismissed the appeal. The decision went in favour of the assessee.
Decision: PC : failure to pay the costs within stipulated period, appeal to stand dismissed for non prosecution. the office objections, appeal to stand dismissed for non prosecution.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION
NOTICE OF MOTION NO.4105 OF 2007
IN
INCOME TAX APPEAL LODGING NO.1952 OF 2007
The Director of Income Tax.
..Appellant.
Vs.
M/s. Maneesh Dungarwal.
..Respondent.
Mrs. P.P. Bhosale with Mr. B.M.Chatterji andP.S.Sahadevan for the Appellant.
None for the Respondent.
CORAM : F.I. REBELLO &R.S. MOHITE, JJ.DATED : 26TH FEBRUARY,2008.
PC :
failure to pay the costs within stipulated period,
appeal to stand dismissed for non prosecution.
the office objections, appeal to stand dismissed for non
prosecution.
3. It is open to the revenue to recover the costs to bepaid from the officers concerned, if it is found that
delay in filing the appeal was caused on account of
their negligence.
(R.S. MOHITE, J.)
(F.I. REBELLO, J.)
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