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September 2009

Appeal to High Court : Power to condone delay : S. 260A of Income-tax Act, 1961 : No power to condone delay : Delay in filing appeal cannot be condoned

By K. B. Bhujle, Advocate
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I. Unreported :

  1. Appeal to High Court : Power to condone delay : S. 260A of
    Income-tax Act, 1961 : No power to condone delay : Delay in filing appeal
    cannot be condoned.

[CIT v. M/s. Grasim Industries Ltd. (Bom.), N. M.
No. 787 of 2009 in I.T. Appeal (L) No. 3592 of 2008, dated 8-7-2009]

In this Notice of Motion the Revenue was seeking
condonation of delay in filing the appeal u/s.260A of the Income-tax Act,
1961.

Following the judgment of the Supreme Court in
Chaudharana Steels (P) Ltd v. CCE, (2009) 238 ELT 705 (SC) the Bombay High
Court held that the High Court had no power to condone delay in filing appeal
u/s.260A of the Act.

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