bgp IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.703 OF 2009 WITH INCOME TAX APPEAL (L) NO.2651 OF 2008 The Commissioner of Income Tax ..Appellant Vs. M/s.Gateway Hotels and Gateway Resorts Ltd. ..Respondent Mr.Vimal Gupta i/b.P.S.Sahadevan for appellant. Mr.Rajesh Poojari i/b. MINT & Conferers for respondent. NOTICE OF MOTION NO.1466 OF 2009 WITH WEALTH TAX APPEAL (L) NO.692 OF 2007 WITH NOTICE OF MOTION NO.1467 OF 2009 WITH WELATH TAX APPEAL (L) NO.693 OF 2007 The Commissioner of Income Tax ..Appellant Vs. M/s.Manugraph India Ltd. ..Respondent Mr.P.S.Sahadevan for appellant. NOTICE OF MOTION NO.1472 OF 2009 WITH INCOME TAX APPEAL (L) NO.4159 OF 2008 WITH NOTICE OF MOTION NO.1511 OF 2009 WITH INCOME TAX APPEAL (L) NO.501 OF 2009 The Commissioner of Income Tax ..Appellant Vs. Tata Electric Companies ..Respondent Mr.Vimal Gupta i/b.P.S.Sahadevan for appellant. Mr.Kaushik Sochannam i/b.Ajit Shah for respondent. WITH NOTICE OF MOTION NO.1503 OF 2009 WITH INCOME TAX APPEAL (L) NO.495 OF 2009 WITH NOTICE OF MOTION NO.1504 OF 2009 WITH INCOME TAX APPEAL (L) NO.500 OF 2009 WITH NOTICE OF MOTION NO.1505 OF 2009 WITH INCOME TAX APPEAL (L) NO.494 OF 2009 WITH NOTICE OF MOTION NO.1515 OF 2009 WITH INCOME TAX APPEAL (L) NO.3726 OF 2008 The Commissioner of Income Tax ..Appellant Vs. Tata Engineering and Locomotive Co.Ltd. ..Respondent Mr.Vimal Gupta i/b.P.S.Sahadevan for appellant. Mr.Kaushik Sochannam i/b.Ajit Shah for respondent. WITH NOTICE OF MOTION NO.1512 OF 2009 WITH INCOME TAX APPEAL (L) NO.4127 OF 2008 The Commissioner of Income Tax ..Appellant Vs. Tata Power Co.Ltd. ..Respondent Mr.Vimal Gupta i/b.P.S.Sahadevan for appellant. Mr.Kaushik Sochannam i/b.Ajit Shah for respondent. CORAM :- V.C.DAGA & J.P.DEVADHAR,JJ. DATE : 9TH JULY, 2009 P.C. 1. The delay in filing the above appeals is ranging from 91 days to 1242 days. Admittedly, all these appeals are barred by limitation. 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, all the above Notices of Motion are dismissed being barred by limitation. 3. In view of dismissal of Notices of Motion, appeal papers be consigned to record. (J.P. DEVADHAR, J.) (V.C. DAGA, J.)