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1992 (5) TMI 49 - ITAT CALCUTTA-DExtract: .......nce in this regard. In our opinion, there were no valid, sufficient or reasonable causes or grounds due to which the appeals could not be filed before the Tribunal within the time prescribed under section 24(1) of the Wealth-tax Act, 1957. We are, therefore, not admitting and entertaining these appeals and are dismissing the same as barred by time.
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