{"id":15062,"date":"2011-01-17T00:00:00","date_gmt":"2011-01-16T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-vs-income-on-17-january-2011"},"modified":"2016-10-19T11:14:10","modified_gmt":"2016-10-19T05:44:10","slug":"ms-vs-income-on-17-january-2011","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-vs-income-on-17-january-2011","title":{"rendered":"M\/S vs Income on 17 January, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">M\/S vs Income on 17 January, 2011<\/div>\n<div class=\"doc_author\">Author: Harsha Devani,&amp;Nbsp;Honourable H.B.Antani,&amp;Nbsp;<\/div>\n<pre>   Gujarat High Court Case Information System \n\n  \n  \n    \n\n \n \n    \t      \n         \n\t    \n\t\t   Print\n\t\t\t\t          \n\n  \n\n\n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t\n\n\n \n\n\n\t \n\nOJCA\/384\/2010\t 2\/ 2\tORDER \n \n \n\n\t\n\n \n\nIN\nTHE HIGH COURT OF GUJARAT AT AHMEDABAD\n \n\n \n\n\n \n\nCIVIL\nAPPLICATION No. 384 of 2010\n \n\nIn\n\n\n \n\nSTAMP\nNUMBER No. 1765 of 2010\n \n\n \n \n=========================================\n\n\n \n\nM\/S\nVRINDAVAN SILK MILLS - Applicant(s)\n \n\nVersus\n \n\nINCOME\nTAX OFFICER - Respondent(s)\n \n\n========================================= \nAppearance\n: \nMR MANISH J\nSHAH for\nApplicant(s) : 1, \nMR MR BHATT, SR. ADVOCATE with MRS MAUNA M BHATT\nfor Respondent(s) : 1, \n=========================================\n \n\t  \n\t \n\t  \n\t\t \n\t\t\t \n\nCORAM\n\t\t\t: \n\t\t\t\n\t\t\n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMS. JUSTICE HARSHA DEVANI\n\t\t\n\t\n\t \n\t\t \n\t\t \n\t\t\t \n\n                              and\n\t\t\n\t\n\t \n\t\t \n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMR. JUSTICE H.B.ANTANI\n\t\t\n\t\n\n \n\n \n \n\n\n \n\nDate\n: 17\/01\/2011 \n\n \n\n \nORAL\nORDER<\/pre>\n<p>                                              (Per :\n<\/p>\n<p>HONOURABLE MS. JUSTICE HARSHA DEVANI)<\/p>\n<p>1.\t\tBy<br \/>\nthis application, the applicant &#8211; original appellant seeks<br \/>\ncondonation of delay of 91 days that had occasioned in preferring Tax<br \/>\nAppeal Stamp No.1765 of 2010.\n<\/p>\n<p>2.\t\tMr.\n<\/p>\n<p>Manish Shah, learned advocate for the applicant has invited the<br \/>\nattention of the Court to the averments made in the application to<br \/>\nsubmit that on account of illness of the partner, he had forgotten to<br \/>\nsend the copy of the impugned order to the learned advocate for<br \/>\nfiling the tax appeal.  A certificate evidencing his treatment has<br \/>\nbeen annexed alongwith the application.  It is submitted that there<br \/>\nwas no deliberate negligence on the part of the applicant and as<br \/>\nsuch, the delay is required to be condoned.\n<\/p>\n<p>3.\t\tOn<br \/>\nthe other hand, Mr. M.R. Bhatt, learned senior advocate appearing on<br \/>\nbehalf of the respondent has submitted that there is considerable<br \/>\ndelay in preferring the tax appeal which has not been properly<br \/>\nexplained.\n<\/p>\n<p>4.\t\tHaving<br \/>\nregard to the submissions advanced by the learned advocates for the<br \/>\nparties and considering the averments made in the application, the<br \/>\nCourt is of the view that the delay caused in filing the Tax Appeal<br \/>\nhas been sufficiently explained.\n<\/p>\n<p>5.\t\tIn<br \/>\nthe circumstances, the application succeeds and is accordingly<br \/>\nallowed.  The delay caused in preferring Tax Appeal Stamp No.1765 of<br \/>\n2010 is hereby condoned.  Rule is made absolute accordingly with no<br \/>\norder as to costs.\n<\/p>\n<p>\t\t\t\t\t\t\t(<br \/>\nHarsha Devani, J. )<\/p>\n<p>\t\t\t\t\t\t\t(<br \/>\nH.B. Antani, J. )<\/p>\n<p>hki<\/p>\n<p>\t\t   \u00a0\u00a0\u00a0<\/p>\n<p>\t\t   Top<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Gujarat High Court M\/S vs Income on 17 January, 2011 Author: Harsha Devani,&amp;Nbsp;Honourable H.B.Antani,&amp;Nbsp; Gujarat High Court Case Information System Print OJCA\/384\/2010 2\/ 2 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD CIVIL APPLICATION No. 384 of 2010 In STAMP NUMBER No. 1765 of 2010 ========================================= M\/S VRINDAVAN SILK MILLS &#8211; Applicant(s) Versus INCOME [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[16,8],"tags":[],"class_list":["post-15062","post","type-post","status-publish","format-standard","hentry","category-gujarat-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>M\/S vs Income on 17 January, 2011 - Free Judgements of Supreme Court &amp; 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