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1971 (10) TMI 88 - SUPREME COURTWhether the delay in depositing the admitted tax should be condoned? Held that:- Appeal allowed. As the appellate authority disposed of the appeal on the short ground that it was barred by time and that it had no jurisdiction to extend the period of limitation this matter will have to go back for reconsideration and re-decision of that authority. In the result the appeal is allowed and the judgment of the High Court is set aside. The case is remitted to the High Court for making appropriate directions for reconsideration and rehearing of the appeal by the appellate authority under the Act. The assessee will be entitled to costs in this court.
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