((-1-)) HVN IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO. 107 OF 2006 IN INCOME TAX APPEAL (L) NO. 44 OF 2006 The Commissioner of Income Tax ... Appellant Versus Shri. Jayadev Raja ... Respondent Mr. A.S. Rao for the Appellant. CORAM: F.I. CORAM: F.I. CORAM: F.I. REBELLO REBELLO REBELLO & J.P. DEVADHAR, JJ. J.P. DEVADHAR, JJ. J.P. DEVADHAR, JJ. DATED: SEPTEMBER 18, 2007 DATED: SEPTEMBER 18, 2007 DATED: SEPTEMBER 18, 2007 P.C.: P.C.: P.C.: . There is delay of 440 days. There is affidavit in support of the motion. The order was received by Commissioner of Income Tax - 26 on 02.07.2004. The file was forwarded to the Ministry of law after 29.10.2004. It is then set out that there was some dispute in drafting the appeal between the Panel Counsel and the Income Tax Department and the new panel was constituted only in the month of May, 2005. The appeal was preferred on 12.1.2006. There is no explanation for the delay. In our opinion, therefore, the cause shown would not amount to sufficient cause. Hence, motion dismissed. (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.) (F.I.REBELLO, J.) (F.I.REBELLO, J.) (F.I.REBELLO, J.)