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 ORIGINAL ORIGINAL CIVIL JURISDICTION CIVIL JURISDICTION CIVIL JURISDICTION NOTICE NOTICE NOTICE OF OF OF MOTION NO.3787 OF 2006 MOTION NO.3787 OF 2006 MOTION NO.3787 OF 2006 inin in INCOME INCOME INCOME TAX TAX TAX APPEAL (L) NO.2137of 2006 APPEAL (L) NO.2137of 2006 APPEAL (L) NO.2137of 2006 The The The Commissioner of Income Commissioner of Income Commissioner of Income Tax 8 Mumbai 8 Mumbai 8 Mumbai ...... Appellant Appellant Appellant vs vs vs Santogen Santogen Santogen Exports Exports Exports ...... Respondent Respondent Respondent Mr.R.G.Bhatt Mr.R.G.Bhatt Mr.R.G.Bhatt for for for Appellant Appellant 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 practical practical difficulties which the department was difficulties which the department was 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