IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.2339 OF 2009 IN INCOME TAX APPEAL (L) NO.230 OF 2008 The Commissioner of Income Tax ..Appellant Vs. Godfrey Philips India Ltd. ..Respondent Mr.Suresh Kumar for appellant. Mr.Rajiv Singh i/b. Chitnis & Co. for respondent. NOTICE OF MOTION NO.2237 OF 2009 IN INCOME TAX APPEAL (L) NO.303 OF 2008 WITH NOTICE OF MOTION NO.2238 OF 2009 IN INCOME TAX APPEAL (L) NO.304 OF 2008 The Commissioner of Income Tax ..Appellant Vs. M/s.ABC Bearing Ltd. ..Respondent Mr.Ram B.Upadhyay for appellant. Mr.S.J.Mehta for respondent. CORAM :- V.C.DAGA & J.P.DEVADHAR,JJ. DATE :- 9TH JULY, 2009 P.C. 1. Admittedly, the above appeals are barred by limitation. No sufficient cause is shown to condone the delay in filing the appeals. 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 Notices of Motion stand dismissed. 3. In view of dismissal of Notices of Motion all the appeals stand dismissed being barred by limitation with no order as to costs (J.P.DEVADHAR,J.) (V.C.DAGA,J.)