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.1271 OF 2003 NOTICE OF MOTION NO.1271 OF 2003 NOTICE OF MOTION NO.1271 OF 2003 IN IN IN INCOME TAX APPEAL (LOD.) NO.347 OF 2003 INCOME TAX APPEAL (LOD.) NO.347 OF 2003 INCOME TAX APPEAL (LOD.) NO.347 OF 2003 The Commissioner of Income tax ..Appellant. V/s. M/s.Goodlass Nerolacs Paints Ltd. ..Respondent. Mr.A.D.Kango for appellant. Mr.S.J.Mehta 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 : 27TH NOVEMBER, 2006. DATED : 27TH NOVEMBER, 2006. DATED : 27TH NOVEMBER, 2006. P.C. :- P.C. :- P.C. :- Heard Mr.Kango for the appellant. Mr.Mehta appears for the respondent. Motion seeks condonation of delay of 189 days. The supporting affidavit has been filed. The grounds given is that the department was under restructuring. We accept the explanation. Motion is granted. Delay is condoned. Appeal 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.)