:1: IN IN IN THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION NOTICE NOTICE NOTICE OF MOTION NO.3002 OF 2003 OF MOTION NO.3002 OF 2003 OF MOTION NO.3002 OF 2003 IN IN IN WEALTH WEALTH WEALTH TAX APPEAL (L)NO.955 OF 2003 TAX APPEAL (L)NO.955 OF 2003 TAX APPEAL (L)NO.955 OF 2003 AND AND AND NOTICE NOTICE NOTICE OF MOTION NO.3003 OF 2003 OF MOTION NO.3003 OF 2003 OF MOTION NO.3003 OF 2003 IN IN IN WEALTH WEALTH WEALTH TAX APPEAL (L)NO.956 OF 2003 TAX APPEAL (L)NO.956 OF 2003 TAX APPEAL (L)NO.956 OF 2003 AND AND AND NOTICE NOTICE NOTICE OF MOTION NO.3004 OF 2003 OF MOTION NO.3004 OF 2003 OF MOTION NO.3004 OF 2003 IN IN IN WEALTH WEALTH WEALTH TAX APPEAL (L)NO.953 OF 2003 TAX APPEAL (L)NO.953 OF 2003 TAX APPEAL (L)NO.953 OF 2003 AND AND AND NOTICE NOTICE NOTICE OF MOTION NO.3029 OF 2003 OF MOTION NO.3029 OF 2003 OF MOTION NO.3029 OF 2003 IN IN IN WEALTH WEALTH WEALTH TAX APPEAL (L)NO.954 OF 2003 TAX APPEAL (L)NO.954 OF 2003 TAX APPEAL (L)NO.954 OF 2003 The Commissioner of Income Tax ..Appellant Vs. Hindalco Industries Ltd. ..Respondent Mr.A.D.Kango for the Appellant. Mr.P.R.Motwani for the Respondent. CORAM CORAM CORAM :- DR.S.RADHAKRISHNAN & :- DR.S.RADHAKRISHNAN & :- DR.S.RADHAKRISHNAN & V.C.DAGA, V.C.DAGA, V.C.DAGA, JJ. JJ. JJ. DATE DATE DATE : 8TH JUNE, 2007 : 8TH JUNE, 2007 : 8TH JUNE, 2007 P.C. P.C. P.C. 1. Heard the learned Counsel for the parties. All the above Notices of Motion have been taken out for the condonation of delay of 543 days in filing the above Appeals. The original affidavits in support of Notices of Motion contains very bereft reasons for condonation of delay. Accordingly, by our order dated 26th February,2004, we had permitted the Appellants to file better affidavits. Now, so called better :2: affidavits dated 17th March,2004 have been filed wherein, it is clearly admitted that the file was sent to the Ministry of Law on 8th April,2002 and the draft of the Memo of Appeal was received by the Appellants on 29th July,2003 i.e. there is a lapse of about 15 months. There is absolutely no explanation as to why such long delay has been caused to draft a simple of Memo of Appeal. Even after receiving the same on 29th July,2003, the Appeal has been filed on 7th October,2003, even that period has not been explained in the so called better affidavits. Hence, we are not inclined to condone the delay, the Notices of Motion stand dismissed. (V.C.DAGA,J.) (V.C.DAGA,J.) (V.C.DAGA,J.) (DR.S.RADHAKRISHNAN,J.) (DR.S.RADHAKRISHNAN,J.) (DR.S.RADHAKRISHNAN,J.)