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.3736 OF 2006 OF MOTION NO.3736 OF 2006 OF MOTION NO.3736 OF 2006 in in in INCOME INCOME INCOME TAX APPEAL (L) NO.2150of 2006 TAX APPEAL (L) NO.2150of 2006 TAX APPEAL (L) NO.2150of 2006 The The The Commissioner of Income Commissioner of Income Commissioner of Income Tax Tax Tax 18Mumbai 18Mumbai 18Mumbai .. .. .. Appellant Appellant Appellant vs vs vs M/s M/s M/s B.J.Nichani Hotels.Respondent B.J.Nichani Hotels.Respondent B.J.Nichani Hotels.Respondent Mr.R.G.Bhatt Mr.R.G.Bhatt Mr.R.G.Bhatt for Appellant for Appellant for Appellant Mr.A.R.Singh Mr.A.R.Singh Mr.A.R.Singh for Respondent for Respondent for Respondent CORAM CORAM CORAM : F.I.REBELLO AND : F.I.REBELLO AND : F.I.REBELLO AND R.S.MOHITE, R.S.MOHITE, R.S.MOHITE, JJ JJ JJ DATED DATED DATED : 4TH DECEMBER, 2007 : 4TH DECEMBER, 2007 : 4TH DECEMBER, 2007 P.C. P.C. P.C. 1. 1. 1. The delay is less than 200 days. Considering The delay is less than 200 days. Considering The delay is less than 200 days. Considering the the the practical difficulties which the department was practical difficulties which the department was practical difficulties which the department was facing facing facing including referring the matters to the Law including referring the matters to the Law including referring the matters to the Law Department, Department, Department, Government of India for drafting the Government of India for drafting the Government of India for drafting the Appeal Appeal Appeal Memo and considering the affidavit in Memo and considering the affidavit in Memo and considering the affidavit in support support support of the Notice of Motion, in our opinion, of the Notice of Motion, in our opinion, of the Notice of Motion, in our opinion, the the the cause shown would amount to sufficient cause. cause shown would amount to sufficient cause. cause shown would amount to sufficient cause. Hence, Hence, Hence, delay condoned. The Notice of Motion is delay condoned. The Notice of Motion is delay condoned. The Notice of Motion is allowed allowed allowed in terms of prayer clause (a). in terms of prayer clause (a). in terms of prayer clause (a). 2. 2. 2. Office to register the appeal. Office to register the appeal. Office to register the appeal. (F.I.Rebello, (F.I.Rebello, (F.I.Rebello, J) J) J) (R.S.Mohite, (R.S.Mohite, (R.S.Mohite, J) J) J) 2