High Court allowed a notice of motion in an Income Tax Appeal, holding that a delay of less than 200 days due to Law Department consideration constituted sufficient cause for registration.
Motion made absolute; order directed to Registrar to register the appeal.
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HVN
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
NOTICE OF MOTION NO. 173 OF 2005
IN
INCOME TAX APPEAL (L) NO. 116 OF 2005
The Commissioner of Income Tax ... Appellant
Versus
M/s. Maxwell Dyes and Chemicals
Pvt. Ltd. ... Respondent
Mr. Ashok Kotangale for the Appellant.
Mr. J.D. Mistry with Mr. Raj Darak for Respondent.
CORAM: F.I.REBELLO&
J.P.DEVADHAR, JJ.
DATED: AUGUST 21, 2007
P.C.:
. The delay is less than 200 days. We have
considered the affidavit in support of the motion.
Considering the delay in the Law department, in our
opinion, the cause shown would amount to sufficient
cause. In the light of that motion made absolute in
terms of Prayer Clause (a). Office to register the
appeal.
(J.P.DEVADHAR, J.)(F.I.REBELLO, J.)
1 issue framed by the court
Whether the delay of less than 200 days in filing the motion for registration of the appeal amounts to sufficient cause.
The Commissioner of Income Tax
M/s. Maxwell Dyes and Chemicals Pvt. Ltd.
F.I. Rebello
J.P. Devadhar
As recorded by the court registry
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