bgp IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.2689 OF 2009 The Commissioner of Income Tax ..Appellant Vs. M/s.Ashapura Exports Pvt.Ltd. ..Respondent Mrs.Padma Divakar for appellant. None for respondent. CORAM :- V.C.DAGA & J.P.DEVADHAR,JJ. DATE : 5TH DECEMBER,2009 P.C. 1. Heard. Perused appeal. 2. The appellant before the Tribunal was DCIT, Circle-2(1), whereas the appellant in the present appeal is CIT- Central-II. Admittedly, a copy of the impugned order was received by the appellant before the Tribunal on 18th May, 2009. If this date is taken as a date of receipt of copy of the impugned order, then the appeal would be barred by limitation though the statement is made in the memo of appeal that the copy of the impugned order was received on 22nd July, 2009. The statement made in this behalf cannot be accepted. The limitation will have to be counted from the date of receipt of copy of the impugned order by appellant before the Tribunal. In this view of the matter, appeal is clearly barred by limitation. Hence, the appeal stands dismissed being barred by limitation with no order as to costs. (J.P.DEVADHAR,J.) (V.C.DAGA,J.)