((-1-)) HVN IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO. 1683 OF 2006 IN INCOME TAX APPEAL (L) NO. 877 OF 2006 The Commissioner of Income Tax ... Appellant Versus SET India Limited ... Respondent Mr. A.D. Kango for Appellant. Mr. P.C. Tripathi and Mr. Dinesh Vyas for Respondent. CORAM: F.I. CORAM: F.I. CORAM: F.I. REBELLO REBELLO REBELLO & R.S. MOHITE, JJ. R.S. MOHITE, JJ. R.S. MOHITE, JJ. DATED: JANUARY 09, 2008 DATED: JANUARY 09, 2008 DATED: JANUARY 09, 2008 P.C. P.C. P.C. . This is a notice of motion for condoning delay of 493 days in filing the main tax appeal. Office has subseuently calculated the delay as 445 days. Be that as it may. On perusal of the affidavit in support of the notice of Motion, we find that the file was sent to the Law Ministry for drafting the appeal memo on 24.10.2004 and thereafter the appeal was ultimately received on 7.4.2006. In our view, the aforesaid period of more than 1.1/2 years for drafting appeal memo cannot be said to be reasonable. In the circumstances, sufficient cause is not shown to condone the delay. Hence, Notice of Motion is dismissed. ((-2-)) (R.S. MOHITE, J.) (R.S. MOHITE, J.) (R.S. MOHITE, J.) (F.I.REBELLO, J.) (F.I.REBELLO, J.) (F.I.REBELLO, J.)