The Comm. of Income Tax v. M/S. Islam Gym Khana
Bombay HCNMS/3311/1995
Case brief
AI extract
What is this about?
The High Court rejected the Notice of Motion seeking condonation of delay exceeding 461 days in filing a Wealth Tax Application. The court found the explanation for the delay unsatisfactory and dismissed the motion, leading to the dismissal of the underlying application.
What the court decided
AI extract
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IN THE HIGH COURT OF JUDICATURE AT BOMBAY
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ORDINARYORIGINAL CIVIL JURISDICTION
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NOTICE OF MOTION NO.3311 OF 1995
IN
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WEALTH TAX APPLICATION NO.45 OF 1996
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Director of Income-tax (Exemption) ..Applicant.
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V/s.
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M/s.Islam Gymkhana ..Respondent.
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Mr.Ashok Kotangale for applicant.
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Ms.Kusum Kanojia i/b. M/s.Matubhai Jumeitaram for
respondent.
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CORAM : H.L.GOKHALE AND
J.P.DEVADHAR, JJ.
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DATED : 20TH DECEMBER, 2005.
P.C. :-
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Heard Mr. Kotangale in support of this
Issues for consideration
2 issues framed by the court
AI extract
Whether the delay of more than 461 days in filing the Wealth Tax Application should be condoned given the unsatisfactory explanation provided.
Whether an application concerning the assessment year 1983-84 warrants being entertained after such a significant delay.
Parties & counsel
AI extract
- applicant
Director of Income-tax (Exemption)
- respondent
M/s Islam Gymkhana
Coram
AI extract
H.L.Gokhale
Case details
As recorded by the court registry
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