The Commissioner of Income Tax Central III Mumbai v. A.R. Lad
Case brief
What is this about?
Motion dismissed due to insufficient cause for a 246-day delay in filing. Appeal consequentially dismissed with refund of court fee.
Motion dismissed due to insufficient cause for a 246-day delay in filing. Appeal consequentially dismissed with refund of court fee.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION
NOTICE OF MOTION NO.194 OF 2007
IN
INCOME TAX APPEAL LODG. NO.2765 OF 2006
The Commissioner of Income Tax.
..Petitioner.
Vs.
Shri.A.R. Lad. Ms. P.P. Bhosale for the Petitioner.
..Respondent.
None for the Respondent.
CORAM : F.I. REBELLO &
R.S. MOHITE, JJ. DATED : 3RD DECEMBER,2007.
PC :
| 1. | There | is a |
delay | of | 246 | days | in preferri |
ng the |
|---|---|---|---|---|---|---|---|---|
| appeal. | The order |
of | ITAT | was | receiv |
ed on |
21.12.2005. | |
| The | Chief | CIT gr |
anted | the | appro | val on |
18.4.2006. | The |
| file | was | sent to |
pan | el c |
ounsel | for | drafting the |
draft |
| Memo | of | appeal and |
Notice | of |
mot | ion on |
19.4.2006. | The |
| appeal | was | drafted | on | 18.1 | 2.2006. | A |
part from |
vague |
| allegations | that some |
mate | rial | was | called | for there |
is |
no explanation whatsoever for the delay caused between
19.4.2006 and 18.12.2006.
sufficient cause. Hence, motion is dismissed.
( F.I. REBELLO, J.)
(R.S. MOHITE, J. )
IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL LODG. NO.2765 OF 2006
The Commissioner of Income Tax.
..Appellant. Vs. Shri.A.R. Lad. ..Respondent.
Ms. P.P. Bhosale for the Appellant.
None for the Respondent.
CORAM : F.I. REBELLO & R.S. MOHITE, JJ. DATED : 3RD DECEMBER,2007.
PC :
dismissed. Refund of court fee as per rules. Certified
copy expedited.
( F.I. REBELLO, J.)
(R.S. MOHITE, J. )
1 issue framed by the court
Whether the petitioner/appellant has shown sufficient cause for a 246-day delay in preferring the notice of motion.
The Commissioner of Income Tax
Shri. A.R. Lad
F.I. REBELLO
R.S. MOHITE
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court