Pr Commissioner of Income Tax 4 v. Morgan Stainley India Comapny Pvt. Ltd.
Case brief
What is this about?
Bombay High Court, Ordinary Original Civil Jurisdiction; Interim Application No.1162 of 2024 in Income Tax Appeal (L) No.32420 of 2022; Principal Commissioner of Income Tax 4 v. Morgan Stanley India Company Pvt. Ltd.; condonation of delay of 78 days in filing appeal under Section 260A of the Income Tax Act; sufficient cause; substantial question of law; Revenue/applicant; assessee/respondent; no written opposition; delay not gross; interest of justice; appeal listed for admission subject to removal of objections within ten weeks; no costs; coram G. S. Kulkarni and Aarti Sathe, JJ.; decided 19th December 2025.
What did the court decide?
Condonation of the 78-day delay in filing Income Tax Appeal (L) No.32420 of 2022; Interim Application allowed in terms of prayer clause (a); the Appeal to be listed for admission subject to removal of objections, if any, within ten weeks; no costs.