((-1-)) HVN IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO. 1663 OF 2006 IN INCOME TAX APPEAL (L) NO. 778 OF 2006 The Commissioner of Income Tax ... Appellant Versus M/s. Morarjee Goculdas Spg. & Wvg. Co. Ltd. ... Respondent Mr. A.D. Kango for Appellant. Mr. A.K. Jasani i/by Rajesh Shah & Co. for Respondent. CORAM: F.I. CORAM: F.I. CORAM: F.I. REBELLO REBELLO REBELLO & R.S. MOHITE, JJ. R.S. MOHITE, JJ. R.S. MOHITE, JJ. DATED: JANUARY 09, 2008 DATED: JANUARY 09, 2008 DATED: JANUARY 09, 2008 P.C. P.C. P.C. . This is a notice of motion for condoning delay of 643 days in filing the main tax appeal. On perusal of the affidavit in support of the notice of Motion, we find that the file was sent to the Law Ministry for drafting the appeal memo on 6.1.2005 and it was returned by the Ministry of Law on 15.12.2005. Thereafter the draft appeal was received on 13.2.2006. In our view, the aforesaid period of more than one year for preparing appeal memo cannot be said to be reasonable. In the circumstances, sufficient cause is not shown to condone the delay. Hence, Notice of Motion is dismissed. ((-2-)) (R.S. MOHITE, J.) (R.S. MOHITE, J.) (R.S. MOHITE, J.) (F.I.REBELLO, J.) (F.I.REBELLO, J.) (F.I.REBELLO, J.)