((-1-)) HVN IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO. 2308 OF 2006 IN INCOME TAX APPEAL (L) NO. 1216 OF 2006 The Commissioner of Income Tax ... Appellant Versus M/s. Bhagwandas Bhogilal and Co. ... Respondent Mr. B.M. Chatterjee with Ms. P.P. Bhosale and Mr. P.S. Sahadevan for the Appellants. 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 456 days in filing the main tax appeal. On perusal of the affidavit in support of the notice of Motion, we find that the stamp papers have been made available on 31.3.2006 and appeal has been filed on 17.7.2006. There is no proper explanation about hte delay between the period from 31.3.2006 and 17.7.2006. In the circumstances, sufficient cause is not shown to condone the delay. Hence, Notice of Motion is dismissed. (R.S. MOHITE, J.) (R.S. MOHITE, J.) (R.S. MOHITE, J.) (F.I.REBELLO, J.) (F.I.REBELLO, J.) (F.I.REBELLO, J.)