IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.1190 OF 2003 NOTICE OF MOTION NO.1190 OF 2003 NOTICE OF MOTION NO.1190 OF 2003 IN IN IN INCOME TAX APPEAL (LODG.) NO.298 OF 2003 INCOME TAX APPEAL (LODG.) NO.298 OF 2003 INCOME TAX APPEAL (LODG.) NO.298 OF 2003 The Commissioner of Income-tax ..Applicant. V/s. Late Shri P.R. Kamani L/h. D.P.Kamani ..Respondent. Mr.A.N.Kotangale for applicant. Mr.V.B.Joshi with S.G.Dalal for respondent. CORAM : H.L.GOKHALE AND CORAM : H.L.GOKHALE AND CORAM : H.L.GOKHALE AND J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. DATED : 3RD OCTOBER, 2006. DATED : 3RD OCTOBER, 2006. DATED : 3RD OCTOBER, 2006. P.C. :- P.C. :- P.C. :- Heard Mr.Kotangale in support the Motion. The Motion seeks condonation of delay of 120 days in filing the appeal. Mr.Joshi appears for the respondent. The delay is sought to be explained by a further affidavit wherein particulars are given as to how the delay was caused. Mr.Joshi has opposed the condonation of delay. Yet we accept the explanation and delay is condoned. Application be numbered. (H.L.GOKHALE, J.) (H.L.GOKHALE, J.) (H.L.GOKHALE, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.)