Pr. Commissioner of INCOME-TAX-14 v. Capgemini Consulting India Pvt. Ltd. (Now Known as Capgemini Pvt. Ltd.)
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IN THE HIGH COURT
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SKN
1/1 1388.17-nma
IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION
NOTICE OF MOTION NO. 1388 OF 2017 IN
INCOME TAX APPEAL (LDG.) NO. 1239 OF 2017
Pr. Commissioner of Income Tax-14. … Applicant. V/s. M/s.Capgemini Consulting India Pvt.Ltd. … Respondent.
Mr.Suresh Kumar for the appellant. Mr.Atul K. Jasani for the respondent.
CORAM : A.S.OKA AND A.K.MENON, JJ. DATE : 13th November 2017.
P.C.:
Heard the learned counsel appearing for the appellant and the learned counsel appearing of the respondent. In view of the averments made in the affidavit-in-support, sufficient cause is made out to condone delay of 7 days. Accordingly, notice of motion is made absolute in terms of prayer clause (a).
3 issues framed by the court
Whether sufficient cause is made out to condone the 7-day delay in filing the Notice of Motion.
Whether the Notice of Motion be made absolute in terms of the prayer clause.
Whether the limitation bar under Article 142 of the Limitation Act, 1963 can be condoned in Income Tax Appeal (LDG.) proceedings.
Pr. Commissioner of Income Tax-14
M/s. Capgemini Consulting India Pvt. Ltd.
A.S. OKA
A.K. MENON
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court