1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.130 OF 2007 IN INCOME TAX APPEAL(L)NO.2314 OF 2006 The Commissioner of Income Tax, ..Appellant Mumbai V/s. M/s.Lyka Labs Ltd. ..Respondent Mumbai Mr.P.S.Sahadevan, Advocate, for Appellant Mr.Jitendra Singh, Advocate, for Respondent CORAM : F.I.REBELLO & R.S.MOHITE,JJ. DATE : 4TH FEBRUARY, 2008 P.C. . This is a Notice of Motion for condoning a delay of 148 days in filing of the main appeal. Perusal of the affidavit in support indicates that the file was sent for drafting an appeal memo on 28th April, 2006 and the draft appeal memo was received on 10th November, 2006. A period of over six months for drafting an appeal memo cannot be said to be reasonable in this case where the tax effect was only Rs.3,00,000/-. In our view, 2 therefore, the cause shown does not amount to sufficient cause and hence, the Notice of Motion stands dismissed. (R.S.MOHITE, J.) (F.I.REBELLO, J.)