Principal Commissioner of Income Tax 4 Mumbai v. Morgan Stanley India Company Pvt. Ltd.
Case brief
What is this about?
Condonation of delay - 176 days - Section 260A of the Income Tax Act - Interim Application No. 3786 of 2025 in Income Tax Appeal (ST) No. 38487 of 2024 - Principal Commissioner Of Income Tax 4 Mumbai v. M/s. Morgan Stanley India Company Pvt Ltd - delay not gross - sufficient cause - no written opposition by Revenue - application allowed, no costs - office objections within 8 weeks - admission listing 11 September 2026 - Bombay High Court, Division Bench, 11 June 2026 - neutral citation 2026:BHC-OS:12858-DB.
What did the court decide?
Condonation of the 176-day delay in filing the Income Tax Appeal (ST) No. 38487 of 2024 under Section 260A of the Income Tax Act; interim application allowed in terms of prayer clause (a) and disposed of with no costs; office objections, if any, to be removed within 8 weeks; appeals to be listed for admission on 11 September 2026.