-1- IN THE HIGH COURT OF JUDICATURE AT BOMBAY O.O.C.J. Notice of Motion No.1015 of 1996 In Income Tax Application (L) No.191 of 1996 In Income Tax Application (L) No.421/Bom/93 of 1996 The Commissioner of Income Tax. .. Applicant v/s. M/s.Teksons Ltd. .. Respondent Mr.R.G.Bhatt for applicant. Mr.Jitendra Jain i/by M/s.RMG Law for respondent. ----- CORAM : H.L. GOKHALE & CORAM : H.L. GOKHALE & CORAM : H.L. GOKHALE & V.R. KINGAONKAR, JJ. V.R. KINGAONKAR, JJ. V.R. KINGAONKAR, JJ. DATED : 1st August 2006 DATED : 1st August 2006 DATED : 1st August 2006 P.C. : P.C. : P.C. : 1. Heard the learned Counsel for the parties. 2. The Motion seeks to condone the delay of 730 days in filing the Application. The ground given is of acute man power constraint. It is not possible to accept this reason. Delay is over 700 days. That apart, the demand raised is just around Rs.31,108/-. The Motion is dismissed. Consequently, the Application will also stand dismissed. (H.L. GOKHALE, J.) (H.L. GOKHALE, J.) (H.L. GOKHALE, J.) (V.R. KINGAONKAR, J.) (V.R. KINGAONKAR, J.) (V.R. KINGAONKAR, J.)