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 ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.656 OF 2006 WITH INCOME TAX APPEAL (L) NO.270 OF 2006 The Commissioner of Income tax-TDS. ..Appellant. Vs. M/s. Delta Air Lines, Inc. ..Respondent. Mr. A.D.Kango for the Appellant. Mr. Jitendra Jain i/by DSK Legal for the Respondents. CORAM : F.I. REBELLO & R.S. MOHITE, JJ. DATED : 11TH MARCH, 2008. PC : 1. This is a notice of motion for condonation of 556 days delay in preferring the main appeal. On perusal of the affidavit in support we find that the file was sent to the Ministry of Law for drafting the appeal memo on 6.8.2004 and the draft was received on 6.2.2005. The period of more than one year and six months for drafting the appeal cannot be said to be reasonable. In our view, the cause shown does not amount to sufficient cause. Hence, notice of motion stands dismissed. INCOME TAX APPEAL LODGING NO.270 OF 2006 1. As the motion for condonation of delay is dismissed, appeal is also dismissed. (R.S. MOHITE, J.) (F.I.REBELLO, J.)