IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.60 OF 2009 WITH INCOME TAX APPEAL (L) NO.3271 OF 2008 IN INCOME TAX APPEAL NO. OF 2008 The CIT-2 )..Appellants V/s. M/s.Dupont Sportswear Ltd., )..Respondents ---- Mr.P.S.Sahadevan for the appellants. ---- Coram : F.I.Rebello & R.S.Mohite,JJ Date : 28.01.2009. PC 1. There is a delay of 581 days in preferring the appeal. The question of law involved in the appeal was whether the expenditure incurrd was in the nature of revenue or capital. AO after considering that the business, had not commenced held the same to be capital expenditure. CIT held the same to be revenue. The said finding has reversed by the ITAT. 2. Considering the above, in our opinion, the question as framed does not arise. Hence, motion where the cause shown really would not amount to sufficient cause, alongwith appeal are dismissed. (R.S.Mohite,J) (F.I.Rebello,J)