:1: IN IN IN THE THE THE HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.4563 OF 2006 IN INCOME TAX APPEAL (L) NO.2523 OF 2006 The Commissioner of Income Tax. ..Appellant. Vs. The British Bank of Middle East. ..Respondent. Mr.A.D.Kango for the Appellant. None for the Respondent. CORAM : F.I. REBELLO & R.S. MOHITE, JJ. DATED : 15TH JANUARY,2008. PC : 1. This is a notice of motion for condonation of 281 days delay in filing the main appeal. On perusal of the affidavit in support, we find that the approval for filing the appeal was granted by CIT on 17.2.2006 and the matter was thereafter sent to the Advocate for drafting the appeal memo. Appeal memo ultimately came to be drafted and the the Officer claims to have read the appeal memo on 8.11.2006. In our view, the period between 17.2.2006 and 8.11.2006 is not properly explained. In our view, the cause shown is not sufficient cause. Hence, the notice of motion is dismissed. (R.S. MOHITE, J.) (F.I. REBELLO, J.) :2: IN IN IN THE THE THE HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.2523 OF 2006 The Commissioner of Income Tax. ..Appellant. Vs. The British Bank of Middle East. ..Respondent. Mr.A.D.Kango for the Appellant. None for the Respondent. CORAM : F.I. REBELLO & R.S. MOHITE, JJ. DATED : 15TH JANUARY,2008. PC : 1. As the notice of motion for condonation of delay is dismissed, appeal is dismissed. (R.S. MOHITE, J.) (F.I. REBELLO, J.)