1 rpal130-10 agk IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION REVIEW PETITION (L) NO.130 OF 2010 IN INCOME TAX APPEAL NO.6375 OF 2010 The Commissioner of Income Tax - 3, Mumbai ..Appellant. Versus ICICI Bank Limited, Mumbai ..Respondent. Mr.Vimal Gupta for the appellant. Mr.S.J. Mehta for the respondent. CORAM : J.P. Devadhar & Smt.R.S. Dalvi, JJ. DATE : 28th March, 2011. P.C. : 1. This Review Petition is filed seeking recall of the order dated 21-07-2009 passed in Income Tax Appeal No.6375 of 2010. By the said order, the appeal was dismissed on the ground that the appeal was filed beyond time and this Court has no jurisdiction to condone the delay. In view of the subsequent order passed by the Apex Court on 3-5-2010 and also in view of the retrospective amendment to Section 260A of the Income Tax Act, 1961 (by inserting Sub-section 2A to Section 260A of the Income Tax Act, 1961), 2 rpal130-10 we deem it proper to recall the order dated 21-07-2009. 2. Accordingly, the Review Petition is allowed and the Income TAx Appeal No.6375 of 2010 is restored to the file. No costs. (Smt.R.S. Dalvi, J.) (J.P. Devadhar, J.)