1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.3475 OF 2005 IN INCOME TAX APPEAL(L)NO.1139 OF 2005 The Commissioner of Income-Tax, ..Appellant Mumbai V/s. M/s.DCW Ltd. ..Respondent Mumbai Mr.P.S.Sahadevan, Advocate, for Appellant Mr.Jitendra Singh with Mr.K.Gopal, Advocate, for Respondent CORAM : F.I.REBELLO & R.S.MOHITE,JJ. DATE : 5TH FEBRUARY, 2008 P.C. . This is a Notice of Motion for condoning a delay of 395 days in filing of the main appeal. Perusal of the affidavit in support indicates that the file was sent to the Ministry of Law for drafting an appeal memo on 24th August, 2004 and draft was received on or around 2nd September, 2005. A period of more than one year for drafting an appeal memo cannot be said to be reasonable. In our view, therefore, the cause shown does not 2 amount to sufficient cause and hence, the Notice of Motion stands dismissed. (R.S.MOHITE, J.) (F.I.REBELLO, J.)