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. 3270 OF 2005 OF MOTION NO. 3270 OF 2005 OF MOTION NO. 3270 OF 2005 IN IN IN INCOME INCOME INCOME TAX APPEAL (LODGING) NO. 1279 OF 2005 TAX APPEAL (LODGING) NO. 1279 OF 2005 TAX APPEAL (LODGING) NO. 1279 OF 2005 The Commissioner of Income- Tax .... Appellant Mumbai Vs. M/s Geoffrey Manners & Co. Ltd. .... Respondent Mr. A.D. Kango, for the Appellant. Mr. Rajesh Shah for Respondent. CORAM CORAM CORAM : F.I. REBELLO, & : F.I. REBELLO, & : F.I. REBELLO, & J.P. J.P. J.P. DEVADHAR, JJ. DEVADHAR, JJ. DEVADHAR, JJ. DATE DATE DATE : 4TH SEPTEMBER, 2007 : 4TH SEPTEMBER, 2007 : 4TH SEPTEMBER, 2007 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. (F.I. (F.I. REBELLO, J.) REBELLO, J.) REBELLO, J.)