IN IN IN THE HIGH COURT OF JUDICATURE AT BOBBY THE HIGH COURT OF JUDICATURE AT BOBBY THE HIGH COURT OF JUDICATURE AT BOBBY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION NOTICE NOTICE NOTICE OF MOTION NO. 79 OF 1998 OF MOTION NO. 79 OF 1998 OF MOTION NO. 79 OF 1998 WITH WITH WITH INCOME INCOME INCOME TAX APPLICATION NO. 694 OF 1995 TAX APPLICATION NO. 694 OF 1995 TAX APPLICATION NO. 694 OF 1995 The Commissioner of Income-tax. ... Appellant. V/s. Hindustan Petroleum Corpn.Ltd. ... Respondent. P.S.Sahadevan for the appellant. S.J.Mehta for the respondent. CORAM CORAM CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. : V.C.DAGA AND J.P.DEVADHAR, JJ. : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED DATED DATED : 28th April 2009. : 28th April 2009. : 28th April 2009. P.C. P.C. P.C. : : : ---- ---- ---- . Heard learned counsel for the rival parties. 2. This notice of motion for restoration of application is strongly opposed by the learned counsel appearing for the respondent- assessee. The factual matrix reveals that on 13th June, 1995, the Prothonotary and Senior Master had granted time to remove office objections till 15th July, 1995, failing which, appeal was to stand rejected. The period was extended till 31st August, 12995. The appellant- revenue failed to remove office objections within stipulated period, with the result, self-operative order dated 13th June, 1995 operated. The present notice of motion for restoration is taken out after more than two years. The delay has not been explained. The same cannot be condoned. Notice of motion is, thus, rejected with no order as to costs. (J.P.DEVADHAR, (J.P.DEVADHAR, (J.P.DEVADHAR, J.) J.) J.) (V.C.DAGA (V.C.DAGA (V.C.DAGA J.) J.) J.)