AGK AGK AGK IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.374 OF 2009 IN NOTICE OF MOTION NO.2328 OF 2004 IN INCOME TAX APPEAL (L) NO.965 OF 2004 The Commissioner of Income-tax City - 21 ..Applicant. V/s. Shri Soumil M. Patel ..Respondent. Mr.R. Asokan for the applicant. Mr.S.G. Dalal for the respondent. CORAM : SMT.RANJANA DESAI & J.P. DEVADHAR, JJ. DATED : 11TH FEBRUARY, 2009. P.C. : 1. In Income Tax Appeal (L) No.965 of 2004, Notice of Motion No.2328 of 2004 was taken out for condonation of delay. On 17-7-2007, the motion was heard for final hearing. Leave was sought by the learned counsel for the revenue to withdraw the notice of motion as well as the appeal in view of judgment of the Supreme Court in 273 ITR 1 (SC). On the basis of said statement, notice of motion as well as appeal were dismissed as withdrawn. 2. The present notice of motion is taken out by the revenue for restoration of the appeal. We are informed that the statement made by the learned counsel for the appellant on 17-7-2007 was incorrect inasmuch as the issue involved in the instant case is not covered by the judgment of the Supreme Court. 3. Learned counsel for the respondent also confirms this position. In view of this, order dated 17-7-2007 is recalled and the notice of motion as well as the appeal are restored to file. 4. The notice of motion is disposed of. (Judge) (Judge)