: 1 : 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.378 OF 2005 OF MOTION NO.378 OF 2005 OF MOTION NO.378 OF 2005 IN IN IN INCOME INCOME INCOME TAX APPEAL NO.235 OF 2005 TAX APPEAL NO.235 OF 2005 TAX APPEAL NO.235 OF 2005 The Commissioner of Income Tax . City - 10, Mumbai. ...Appellant V/s. Indian Oil Corporation Ltd. ...Respondent Mr.A.N. Kotangale i/b. Pankaj Kapoor for the Appellant. Mr.A.K. Jasani for the Respondent. CORAM CORAM CORAM : F.I. REBELLO & : F.I. REBELLO & : F.I. REBELLO & J.P. J.P. J.P. DEVADHAR,JJ. DEVADHAR,JJ. DEVADHAR,JJ. DATE DATE DATE : 27TH AUGUST, 2007. : 27TH AUGUST, 2007. : 27TH AUGUST, 2007. P.C. P.C. P.C. : : : 1. There is a delay of 427 days in filing the Appeal. The tax effected, according to the Appellant, is more than Rs.93 crores. The delay was caused on account of the file pending in the Ministry of Law. On the peculiar facts and, as it is a Central Government Organization, the matter will have to be examined as to whether the ’Committee of Disputes’ has granted permission. 2. In our opinion, considering these aspects, the cause shown would amounts to sufficient cause. Hence the delay is condoned. Office to register the Appeal. : 2 : [J.P. [J.P. [J.P. DEVADHAR, J.] DEVADHAR, J.] DEVADHAR, J.] [F.I. [F.I. [F.I. REBELLO, J.] REBELLO, J.] REBELLO, J.]