VPH IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION No. 1450 OF 2008 IN INCOME TAX APPEAL (L) No. 942 OF 2008 The Commissioner of Income Tax-21, Mumbai Appellant Vs. Shri Karim G. Morani Respondents Mr. P. S. Sahadevan, for the Appellant. None for the Respondent. CORAM : Dr. S. RADHAKRISHNAN, AND A. P. BHANGALE, JJ. DATE : JUNE 4, 2008. PC :- . Heard the learned counsel for the appellant. By this Notice of Motion, appellant is seeking condonation of 361 days delay in filing the appeal against the order dated 7th November 2006 passed by the learned Income Tax Appellate Tribunal. Perused the Notice of Motion and the affidavit in support thereof.The Commissioner of Income Tax granted approval in January 2007. However, the appeal came to be launched on 15th March, 2007. 2. The reason given for delay in getting the - 2 - draft memo of Appeal prepared and non availability of requisite Stamp Papers, does not appear to be justifiable. We are not at all satisfied with the reasons stated in the affidavit, for condonation of delay, and no case is made out. Hence, the Notice of Motion stands dismissed. 3. In view of dismissal of the Notice of Motion, Income Tax Appeal (L) No. 942 of 2008 also stands dismissed. Sd/- [ Dr. S. RADHAKRISHNAN, J. ] Sd/- [ A. P.BHANGALE, J.]