((-1-)) HVN IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO. 4223 OF 2006 IN INCOME TAX APPEAL (L) NO. 2156 OF 2006 The Commissioner of Income Tax ... Appellant Versus M/s. Perfect Valves ... Respondent Mr. R. Asokan and Mr. P.S. Sahadevan for Appellant. Ms. Aasifa Khan 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: OCTOBER 31, 2007 DATED: OCTOBER 31, 2007 DATED: OCTOBER 31, 2007 P.C. P.C. P.C. . There is delay of 310 days in preferring the appeal. There is affidavit filed by Mr. P.K.Rath, Asst. Commissioner in support of the motion. We have perused Para 4 of the affidavit setting out the cause as to why the appeal could not be filed. Considering what is set out in para 4(f),(g), (h) and (i) the cause would not amount to sufficient cause. Consequently 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.)