1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.2914 OF 2008 AND INCOME TAX APPEAL (L) NO.2915 OF 2008 AND INCOME TAX APPEAL (L) NO.2916 OF 2008 The Commissioner of Income Tax ..Appellant. V/s. M/s. Zenith Tins Ltd. ..Respondent. Mr. P.S. Sahadevan for appellant. Mrs. V.B. Patel for respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 6TH JULY, 2009. P.C. :- 1. In all these appeals, there is a delay of about 3 months in filing the appeals. No Notice of Motions have been taken out. At least no statement to that effect is being made. Under these circumstances, all the appeals are liable to be dismissed being barred by limitation for want of Notice of Motions for condoning the delay. 2. It appears from paragraph 8 of the memo of appeals that there is a ground about delay, but no prayer for condoning the delay is made, No material is placed explaining the reasons for the delay in filing the appeals. There are no separate affidavits explaining the reasons for delay in filing the appeals. Under these circumstances, we have no option but to dismiss all the appeals holding it to be barred by limitation. (J.P.DEVADHAR, J.) (V.C.DAGA, J.)