The Director Of Income Tax v. M/S.satellite Television Asian Region Ltd

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.2180 OF 2009ININCOME TAX APPEAL (L) NO.1383 OF 2007 The Director of Income Tax ..Appellant Vs.M/s.Satellite Television Asian Region Ltd. ..Respondent WITHNOTICE OF MOTION NO.2181 OF 2009ININCOME TAX APPEAL (L) NO.1386 OF 2007 The Director of Income Tax Vs.M/s.Societe Generale ..Appellant ..Respondent Mr.J.S.Saluja for appellant. P.C. CORAM :- V.C.DAGA &J.P.DEVADHAR,JJ. DATE :- 9TH JULY, 2009 1.Admittedly, both the appeals are barred by limitation. No sufficient cause is shown to condone the delay in filing the appeals. 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, both the Notices of Motion stand dismissed. 3.In view of dismissal of Notices of Motion both the appeals stand dismissed being barred by limitation with no order as to costs (J.P.DEVADHAR,J.) (V.C.DAGA,J.)