1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.2540 OF 2009 IN INCOME TAX APPEAL (L) NO.1250 OF 2008 AND NOTICE OF MOTION NO.2541 OF 2009 IN INCOME TAX APPEAL (L) NO.1252 OF 2008 The Commissioner of Income Tax ..Appellant. V/s. M/s. Lloyds Steel Industries Ltd. ..Respondent. Mr. J.S. Saluja for appellant. Mr. A.K. Jasani for respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 23RD JULY, 2009. P.C. :- 1. The appeals are barred by limitation. Notice of motions are taken out seeking condonation of delay of 64 days. 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. 2. In this view of the matter, notice of Motions are dismissed with no order as to costs. 3. In view of dismissal of the notice of motions, appeal papers be consigned to record. (J.P. Devadhar, J.) (V.C. Daga, J.)