IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (LDG.) NO. 904 OF 2009 The Commissioner of Income-tax-, ... Appellant. V/s. M/s.Indian Securities Ltd. ... Respondent. Suchitra Kamble for the appellant. A.K.Jasani for the respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 20th July 2009. P.C. : Heard learned counsel for the parties. 2. Though the statement is made in the memo of appeal that the appeal is in time, on recalculation, the appeal appears to have been barred by limitation. Certified copy was received by the appellant on 25th November, 2008 whereas appeal has been filed on 9th April, 2009. Admittedly, no notice of motion is taken out. There is no prayer for condonation of delay. No sufficient cause is shown. Apart from this, 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, the appeal is dismissed being barred by limitation with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA J.)