IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.1164 OF 1996 NOTICE OF MOTION NO.1164 OF 1996 NOTICE OF MOTION NO.1164 OF 1996 IN IN IN INCOME TAX APPLICATION (LOD) NO.223 OF 1996 INCOME TAX APPLICATION (LOD) NO.223 OF 1996 INCOME TAX APPLICATION (LOD) NO.223 OF 1996 The Commissioner of Income Tax ..Applicant. V/s. M/s.Excel Industries Ltd. ..Respondent. Mr.A.S.Rao for applicant. Mrs.Vasanti Patel for respondent. CORAM : H.L.GOKHALE AND CORAM : H.L.GOKHALE AND CORAM : H.L.GOKHALE AND J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. DATED : 12TH DECEMBER, 2005. DATED : 12TH DECEMBER, 2005. DATED : 12TH DECEMBER, 2005. P.C. :- P.C. :- P.C. :- . Heard Mr.Rao in support of the application. Mrs.Patel appears for respondent. Mr.Rao seeks condonation of delay of 755 days in filing the application. The only explanation given is acute man power crisis. It is not possible to accept the said explanation for delay of 755 days in filing the application. The Notice of Motion is rejected. Consequently, the application also stands rejected. (H.L.GOKHALE, J.) (H.L.GOKHALE, J.) (H.L.GOKHALE, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.)