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1989 (3) TMI 26 - HC - Income TaxExtract: .......Assistant Commissioner. The Tribunal has merely agreed with the Appellate Assistant Commissioner in the matter of condonation of delay. In our view, the question raised must be answered in the affirmative and in favour of the assessee. There will be no order as to costs. Filing of paper book is dispensed with. BHAGABATI PRASAD BANERJEE J. -I agree.
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