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The Director Of Income Tax v. Twentieth Century Fox

High Court 02 Apr 2008 In favour of: Assessee
Forum / Bench
High Court · newos
Parties
The Director Of Income Tax v. Twentieth Century Fox
Date of order
02 Apr 2008
Assessment year(s)
Outcome
Dismissed

Case summary

In The Director Of Income Tax v. Twentieth Century Fox, the High Court (2008) 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 BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.3482 OF 2007 NOTICE OF MOTION NO.3482 OF 2007 NOTICE OF MOTION NO.3482 OF 2007 IN IN IN INCOME TAX APPEAL (L) NO.1868 OF 2007 INCOME TAX APPEAL (L) NO.1868 OF 2007 The Director of Income Tax .. Appellant Vs. Twentieth Century Fox International Corporation .. Respondent Mr.P.S.Sahadevan for the Appellant. Mr.W.Hasan i/by Mr.B.V.Jhaveri for the Respondent. CORAM :- DR.S.RADHAKRISHNAN &J.P.DEVADHAR, JJ. CORAM :- DR.S.RADHAKRISHNAN & J.P.DEVADHAR, JJ. DATE : 2nd April, 2008 DATE : 2nd April, 2008 DATE : 2nd April, 2008 P.C. P.C. 1. Heard the learned Counsel for the parties. By this Notice of Motion, the Appellant is seeking condonation of 481 days’ delay caused in filing the Appeal. Perused the affidavit-in-support of the Notice of Motion. We are not satisfied with the reasons given for condonation of delay. No sufficient cause is made out for condonation of delay. As stated in the affidavit, it appears that the last date for filing the Appeal was 20.04.2006, however it came to be filed on 14.08.2007. It is stated that the draft memo of Appeal was ready on 20.04.2006 however it came to be filed on 14.08.2007 for almost one year and four months later. The reasons given for delay that there was a shortage of stamps etc. does not appear to be justifiable. We are not at all convinced by the reasons given in the affidavit in support of the Notice of Motion. Hence, the Notice of Motion stands dismissed. 2. In view of dismissal of the Notice of Motion, Income Tax Appeal (L) No.1868/2007 also stands dismissed.
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