SAS IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.104 OF 2006 NOTICE OF MOTION NO.104 OF 2006 NOTICE OF MOTION NO.104 OF 2006 IN IN IN INCOME TAX APPEAL (LOD) NO.1570 OF 2005 INCOME TAX APPEAL (LOD) NO.1570 OF 2005 INCOME TAX APPEAL (LOD) NO.1570 OF 2005 The Commissioner of Income Tax ..Appellant. V/s. Shri Lalit Sheth ..Respondent. Mr.Ashokan for appellant. CORAM : F.I.REBELLO AND CORAM : F.I.REBELLO AND CORAM : F.I.REBELLO AND J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. DATED : 26TH SEPTEMBER, 2007. DATED : 26TH SEPTEMBER, 2007. DATED : 26TH SEPTEMBER, 2007. P.C. :- P.C. :- P.C. :- . The learned counsel on the last occasion had had taken time to file better affidavit. The learned counsel states that considering the record, it is not possible to file a better affidavit. 2. The order of the I.T.A.T. was received on 13/2/2004. The C.I.T. (Judicial) granted approval on 22/6/2004. The file was sent to the Ministry of Law immediately thereafter and the appeal memo was received and the appeal was filed on 18/11/2005. There is no explanation for the delay whatsoever between 22/6/2004 to 18/11/2005. Considering the above, the cause shown would not amount to sufficient cause. Hence Motion is dismissed. (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.) (F.I.REBELLO, J.) (F.I.REBELLO, J.) (F.I.REBELLO, J.)