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1997 (10) TMI 99 - ITAT GAUHATI
Extract:
.......d and linger on by waiting for a certified copy so as to file the appeal not for a few days but for not less than several hundred days. 12. In view of our above discussions we find that this appeal by the revenue is time-barred by 804 days and we do not find any sufficient cause for the said delay. We, therefore, dismiss this appeal as time-barred.