((-1-)) HVN IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO. 100 OF 2006 IN INCOME TAX APPEAL (L) NO. 1569 OF 2005 The Commissioner of Income Tax ... Appellant Versus M/s. Vishwas Investment & Trading Co. Pvt. Ltd. ... Respondent Mr. R. Ashokan 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: SEPTEMBER 12, 2007 DATED: SEPTEMBER 12, 2007 DATED: SEPTEMBER 12, 2007 P.C.: P.C.: P.C.: . There is delay of 316 days. Though the draft appeal memo was received on 13.5.2005, the appeal was filed only on 18.11.2005. There is no cause shown in the affidavit for the said delay. Considering the above,in our opinion, the cause shown 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.)