IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.1664 OF 2009 The Commissioner of Income Tax ..Appellant Vs. Bhilosa Tex N Twist Pvt. Ltd. ..Respondent Mr.Vimal Gupta for appellant. Mr.A.K.Jasani for respondent. CORAM :- V.C.DAGA & J.P.DEVADHAR,JJ. DATE :- 22ND JULY, 2009 P.C. 1. Learned Counsel for the appellant fairly states that the question of law involved in the present appeal is squarely covered by the judgment of this Court in the Case of Commissioner of Income Tax Vs. Emptee Poly Yarn (P) Ltd. (2008) 305 ITR 309. 2. Moreover, there is a delay in filing the above appeal. Admittedly, no Notice of Motion is taken out for condonation of delay. 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, appeal stands dismissed with no order as to costs. (J.P.DEVADHAR,J.) (V.C.DAGA,J.)