(-1-) MGN IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.1854 of 2005 IN INCOME TAX APPEAL LODGING NO.811 OF 2005 The Commissioner of Income-tax Mumbai ..Appellant Vs. M/s.Shah & Khandhar Bros...........Respondents Mr. P.S. Sahadevan with Mr. A.S. Rao for the Appellant. CORAM: F.I. CORAM: F.I. CORAM: F.I. REBELLO REBELLO REBELLO & J.P.DEVADHAR,JJ. J.P.DEVADHAR,JJ. J.P.DEVADHAR,JJ. DATED: 23rd October, 2007 DATED: 23rd October, 2007 DATED: 23rd October, 2007 P.C.: P.C.: P.C.: . The delay is less than 200 days. Considering the practical difficulties which the Department was facing including referring the matters to the Law Department, Government of India for drafting the Appeal Memo and considering the affidavit in support of the Notice of Motion, in our opinion, the cause shown would amount to sufficient cause. Hence, delay condoned. The Notice of Motion is allowed in terms of prayer clause (a). 2. Office to register the Appeal. (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.) (F.I.REBELLO, J.) (F.I.REBELLO, J.) (F.I.REBELLO, J.)