1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICITON NOTICE OF MOTION NO.1265 OF 2003 IN INCOME TAX APPEAL (L) NO.346 OF 2003 The Commissioner of Income Tax, City 6, Mumbai .. Appellant. Versus M/s.Greaves Cotton & Co. Ltd. .. Respondent. Mr.A.D. Kango for the appellant. Mr.S.J. Mehta for the respondent. CORAM : H.L. GOKHALE, & J.P. DEVADHAR, JJ. DATED : 10TH OCTOBER, 2006. P.C. : 1. Heard Mr.Kango in support of this notice of motion. Mr.Mehta appears for the respondents. 2. The motion seeks condonation of 172 days delay in filing the appeal. Affidavit in support has been filed giving explanation why delay has been caused. Reply has also been filed. A further detailed affidavit is filed giving some more particulars with respect to the delay. We accept the explanation given by the revenue. Delay is condoned. Motion is made absolute in terms of prayer clause (a). Appeal be numbered. (H.L. GOKHALE, J.) 2 (J.P. DEVADHAR, J.)