IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO. 2623 OF 2009 IN INCOME TAX APPEAL (L) NO. 1530 OF 2008 The Commissioner of Income Tax. ... Appellant. V/s. Binani Metals Ltd. ... Respondent. P.S.Sahadevan for the appellant. Atul K. Jasani for the respondent. CORAM : V.C.DAGA & J.P.DEVADHAR, JJ. DATE : 3rd November 2009 P.C. : This appeal is barred by limitation. 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. Notice of motion is, therefore, rejected. Appeal papers be consigned to record. (J.P.Devadhar, J.) (V.C.Daga, J.)