The Bombay High Court dismissed a notice of motion in an Income Tax Appeal (L) No.1057 of 2005 due to a delay of 354 days without sufficient explanation, holding the cause shown would not amount to sufficient cause.
The notice of motion is dismissed.
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AGK 1
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICITON
NOTICE OF MOTION NO.2654 OF 2005
IN
INCOME TAX APPEAL (L) NO.1057 OF 2005
The Commissioner of Income Tax .. Applicant.
Versus
Uderaj Goliya .. Respondent.
Mr.Ashok Kotangale for the applicant.
Ms.Vasanti B. Patel for the respondent.
CORAM : F.I. REBELLO &
J.P. DEVADHAR, JJ.
DATED : 28th AUGUST, 2007.
P.C. :
1. There is delay of 354 days. There is no
explanation between 28-12-2004 and 30-8-2005 when
the appeal was filed. In our opinion, in the facts
of this case, the cause shown would not amount to
sufficient cause. Hence, the notice of motion is
dismissed.
(J.P. DEVADHAR, J.) (F.I. REBELLO, J.)
1 issue framed by the court
Whether the delay of 354 days in filing the Income Tax Appeal regarding the notice of motion amounts to sufficient cause.
The Commissioner of Income Tax
Uderaj Goliya
F.I. Rebello
J.P. Devadhar
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court