Partly allowed

The Commissioner of Income Tax,Mumbai,City- Viii,Mumbai, v. M/S Nivan Holding P.Ltd.

Bombay HC3 Oct 2006NMA/1158/2003

Case brief

AI extract

What is this about?

The High Court disposed of a notice of motion filed to condone a significant delay of 286 days in filing an income tax appeal. The court found an important question of law involved and condoned the delay to prevent depriving the revenue of an opportunity.

What did the court decide?

The delay of 286 days was condoned. The notice of motion stands disposed of.

The Commissioner of Income Tax,Mumbai,City- Viii,Mumbai, Vs M/S… — Income Tax | Bombay HC (2006)

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 IN THE HIGH COURT OF JUDICATURE AT BOMBAY
 ORDINARY ORIGINAL CIVIL JURISDICITON

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 NOTICE OF MOTION NO.1158 OF 2003
 IN
 INCOME TAX APPEAL (L) NO.326 OF 2003

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 The Commissioner of Income-tax,
 City-VII, Bombay .. Appellant.

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 Versus

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 M/s.Nirvan Holding Pvt.Ltd. .. Respondent.

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 Mr.A.M. Kotangale for the Appellant.

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 Mr.S.N. Inamdar with Mr.A.K. Jasani for the
 respondent.

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CORAM : H.L. GOKHALE, &
 J.P. DEVADHAR, JJ.
DATED : 3RD OCTOBER, 2006.
P.C. :

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 1. Heard Mr.Kotangale in support of this notice

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 of motion. Mr.Jasani appears for the respondents.

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 2. There is considerable delay in filing the

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 appeal i.e. 286 days. Condonation of delay is
 sought. A detailed affidavit has been filed
 explaining as to how delay has been caused. The
 revenue has tried to explain delay in its own way
 which the respondents are objecting.

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 3. However, we look into the appeal and we are of
 the view that important question of law is involved in
 this appeal and, therefore, with a view not to deprive

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 the revenue of an opportunity, we condoned the delay.

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 Delay condoned. The appeal be numbered.

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 3. The notice of motion stands disposed of.

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 (H.L. GOKHALE, J.)

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 (J.P. DEVADHAR, J.)

The Commissioner of Income Tax,Mumbai,City- Viii,Mumbai, v. M/S Nivan Holding P.Ltd.

Case brief

What is this about?

What did the court decide?

The Commissioner of Income Tax,Mumbai,City- Viii,Mumbai, v. M/S Nivan Holding P.Ltd.

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

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Coram

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