Pr Commissioner Of Income Tax 1 Mumbai v. Aadhar Wholesale Trading And Distributing Ltd

2026:BHC-OS:135-DB Sayyed 29-IA.948.2025.docx IN IN THE THE HIGH HIGH COURT COURT OF OF JUDICATURE JUDICATURE AT AT BOMBAY BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION INTERIM APPLICATION NO.948 OF 2025 INTERIM APPLICATION NO.948 OF 2025 IN IN INCOME TAX APPEAL (L) NO.5273 OF 2025 INCOME TAX APPEAL (L) NO.5273 OF 2025 Pr. Commissioner of Income Pr. Commissioner of Income Tax-1, Mumbai Tax-1, Mumbai ...

...Applicant/Appellant Applicant/Appellant

Versus

Versus

M/s. Aadhar Wholesale Trading M/s. Aadhar Wholesale Trading and Distributing Ltd.

and Distributing Ltd.

...

...Respondent

Respondent _____________________________________________________ Mr. Y. S. Bhate for the Applicant/Appellant.

Mr. Y. S. Bhate for the Applicant/Appellant.

Mr. Sameer G. Dalal for the Respondent.

Mr. Sameer G. Dalal for the Respondent.

_____________________________________________________ CORAM :

M. S. Sonak & Jitendra Jain, JJ.

DATED : 6 January 2026 PC.:- 1.

Heard Mr. Bhate for the Applicant and Mr. Dalal for the Heard Mr. Bhate for the Applicant and Mr. Dalal for the Respondent.

Respondent.

2.

This Interim Application seeks condonation of delay of 103 This Interim Application seeks condonation of delay of 103 days in instituting the appeal. The reasons for the delay have been days in instituting the appeal. The reasons for the delay have been explained in paragraphs 2 and 3 of the Interim Application. In our explained in paragraphs 2 and 3 of the Interim Application. In our opinion, this constitutes sufficient cause. Therefore, we allow this opinion, this constitutes sufficient cause. Therefore, we allow this Interim Application and condone the delay.

Interim Application and condone the delay.

3.

Mr. Bhate Mr. Bhate states that the office objections will be cleared states that the office objections will be cleared within four weeks from today. Upon such clearance, place the appeal for within four weeks from today. Upon such clearance, place the appeal for 'Admission'.

'Admission'.

4.

The Interim Application is disposed of in the above terms. The Interim Application is disposed of in the above terms. (Jitendra Jain, J.) (M. S. Sonak, J.) Signed by: Sayyed Saeed Ali Designation: PA To Honourable Judge Date: 06/01/2026 18:29:31