AND WEALTH TAX APPLICATION NO.268 OF 1995 The Commissioner of Wealth Tax v. Cyrus Pollonji Mistry NOTICE OF MOTION NO.2761 OF 1993 AND WEALTH TAX
Case at a glance
Provisions considered
- Income Tax Act, 1961 s. 260A
Key paragraphs
- Para 22. In this view of the matter, all the Motions are dismissed with no order as to costs.
Judgment
Mr. P.S. Sahadevan for applicant. None for respondent. NOTICE OF MOTION NO.2517 OF 1996 AND WEALTH TAX APPLICATION NO.45 OF 1996 The Commissioner of Wealth Tax Bhota Holdings Pvt. Ltd. Mr. Ashok Patil for respondent. NOTICE OF MOTION NO.2355 OF 1997 IN WEALTH TAX APPLICATION NO.306 OF 1995 The Commissioner of Wealth Tax V/s. Dr. (Mrs.) I.D. Naik Mr. P.S. Sahadevan for applicant Mr. Jitendra Singh i/b. G. Gopal respondent. ..Applicant. ..Respondent. ..Applicant. ..Respondent. ..Applicant. ..Respondent. 2 NOTICE OF MOTION NO.2728 OF 1995 AND INCOME TAX APPLICATION (L) NO.733 OF 1996 The Commissioner of Wealth Tax ..Applicant. TATA Engg. & Locomotive Co. Ltd. ..Respondent. Mr. P.S. Sahadevan for applicant. Mr. Ashok Patil for respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 23RD SEPTEMBER, 2009. P.C. :-
Learned counsel for the revenue submits that the notice of motions are taken out seeking condonation of delay in filing the appeals. He submits that the matters be disposed of following the decision of the Apex Court in the case of Chaudharana Steels (P) Ltd. V/s. Commissioner of Central Excise reported in 2009 (238) ELT 705 (S.C.). We have held in the case of CIT V/s. Grasim Industries Ltd. (Notice of Motion No.787 of 2009 in I.T.A. (L) No.3592 2008) decided on 8/7/2009) that this Court has no power to condone the delay in filing an appeal under section 260A of the Income Tax Act, 1961.
In this view of the matter, all the Motions are dismissed with no order as to costs.
In view of the dismissal of the Notice of Motions record of the substantive applications be consigned to record. (J.P. Devadhar, J.) (V.C. Daga, J.)
Questions this judgment answers
Which statutory provisions did this judgment involve?
Income Tax Act, 1961 — s. 260A.
Which court decided this case, and when?
Bombay High Court, on 23 Sep 2009. The bench was P DEVADHAR, V C DAGA.
Precedent status how later indexed judgments have treated this case
No known negative treatment found in the Courts & Cases corpus.
This is a result about the indexed corpus, not a finding that the judgment remains good law. Coverage may be incomplete.