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.4522 OF 2006 OF MOTION NO.4522 OF 2006 OF MOTION NO.4522 OF 2006 in in in INCOME INCOME INCOME TAX APPEAL (L) NO.2687 OF 2006 TAX APPEAL (L) NO.2687 OF 2006 TAX APPEAL (L) NO.2687 OF 2006 The Commissioner of Income Tax-10 Mumbai .. Appellant Vs. M/s Lupin Investments Pvt.Ltd.. Respondents Mr.S.S.Sahadevan for Appellant Ms.V.B.Patel for Respondents CORAM CORAM CORAM : Dr.S.Radhakrishnan and : Dr.S.Radhakrishnan and : Dr.S.Radhakrishnan and A.V.Nirgude, A.V.Nirgude, A.V.Nirgude, JJ JJ JJ DATED DATED DATED : 28th April, 2008 : 28th April, 2008 : 28th April, 2008 P.C. P.C. P.C. 1. Heard the learned counsel for the parties. By this notice of motion, the appellant is seeking condonation of 251 days delay caused in filing the appeal. 1. Perused the affidavit in support of the notice of motion. The appeal is against the order dated 23rd November, 2005. The Commissioner of Income Tax had granted approval for filing an appeal on 1st February 2006 the appeal was filed only on 18th December, 2006. We are not satisfied with the reasons given for condonation of delay. The reasons given for delay that of administrative difficulties and that the appellant was diigently 2 following the matter in filing the above appeal. No sufficient cause is made out for condonation of delay. Hence, Notice of motion stands dismissed. 2. In view of dismissal of Notice of motion, Income Tax Apeal (Lodging) No.2687 of 2006 also stands dismissed. (A.V.Nirgude, (A.V.Nirgude, (A.V.Nirgude, J) J) J) (Dr.S.Radhakrishnan, (Dr.S.Radhakrishnan, (Dr.S.Radhakrishnan, J) J) J)