((-1-)) HVN IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO. 3023 OF 2005 IN INCOME TAX APPEAL (L) NO. 1282 OF 2005 The Commissioner of Income Tax ... Appellant Versus M/s. J.M. Share & Stock Brokers Ltd. Mumbai. ... Respondent Mr. B.M. Chatterjee with Ms. P.P. Bhosale and Mr. P.S. Sahadevan for the Appellants. Mr. Ajay R. Singh for Respondent. 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: SEPTEMBER 12, 2007 DATED: SEPTEMBER 12, 2007 DATED: SEPTEMBER 12, 2007 P.C.: P.C.: P.C.: . There is delay of 505 days. The order was received by the department on 25.2.2004. The file was forwarded to the Law Ministry, the date of which is not clear. The file was received by the Law Ministry on 24.7.2004. The appeal was preferred on 7th October, 2005. There is no sufficient explanation for the said delay. In our opinion, considering the same, this would not amount to sufficient cause. Hence, motion 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.)