1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.251 OF 2010 IN INCOME TAX APPEAL (L) NO.2940 OF 2009 The Commissioner of Income Tax – 12, Mumbai ..Appellant. Versus Dhanesh T. Gandhi ..Respondent. Ms.Suchitra Kamble for the appellant. None for the respondent. CORAM : Dr.D.Y. Chandrachud & J.P. Devadhar, JJ. DATE : 3rd Ferbuary, 2010. P.C. : 1. A Division Bench of this Court has held in CIT v. Grasim Industries Ltd. [Notice of Motion No.787 of 2009 in I.T.A. (L) No.3592 of 2008 decided on 8th July 2009] following the Judgment of the Supreme Court Chaudharana Steels (P) Ltd. v. Commissioner of Central Excise [2009 (238) ELT 705 (SC)] that this Court has no power to condone the delay in filing an appeal under Section 260A of the Income Tax Act, 1961. In these circumstances, this Motion cannot be entertained and is accordingly dismissed. (J.P. Devadhar, J.) (Dr.D.Y. Chandrachud, J.)