IN IN IN THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION NOTICE NOTICE NOTICE OF MOTION NO. 804 OF 1996 OF MOTION NO. 804 OF 1996 OF MOTION NO. 804 OF 1996 IN IN IN INCOME INCOME INCOME TAX APPLICATION (L) NO. 173 OF 1996 TAX APPLICATION (L) NO. 173 OF 1996 TAX APPLICATION (L) NO. 173 OF 1996 The Commissioner of Income-Tax ... Petitioner Bombay City-XIII, Bombay. V/s. Shri Vijaypath Singhania ... Respondents Mr. A.S. Rao for the petitioner. Mrs. V.B. Patel for the respondents. CORAM CORAM CORAM : H.L. GOKHALE & : H.L. GOKHALE & : H.L. GOKHALE & V.R. V.R. V.R. KINGAONKAR,JJ. KINGAONKAR,JJ. KINGAONKAR,JJ. DATED DATED DATED : 1st August, 2006 : 1st August, 2006 : 1st August, 2006 P.C. . Heard Mr. Rao in support of this Motion. Mrs. Vasanti Patel appears for the respondents. The Motion seeks the condonation of delay of 601 days in filing the application. The ground given for the condonation that the delay has occurred on account of acute manpower constraints. It is not possible to accept this explanation as a tangible explanation, particularly when the delay was of 601 days. That apart, the demand raised in this matter is concerning the penalty of Rs. 1,50,000/-. There has been circular issued by the C.B.D.T., not to prosecute the matters involving amount less than Rs. 2 lacs, unless ( 2 ) there is any serious question of law involved. The question of law sought to be raised in the present matter is regarding the quantum of penalty. This cannot be a question of law. The Notice of Motion for the condonation is rejected. The Income Tax Application will consequently stand disposed of. [H.L. [H.L. [H.L. GOKHALE, J.] GOKHALE, J.] GOKHALE, J.] [V.R. [V.R. [V.R. KINGAONKAR, J.] KINGAONKAR, J.] KINGAONKAR, J.]