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Income Tax - Highlights / Catch Notes

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Condonation of delay - Delay in filing of refilling of appeal - ...

Income Tax

August 1, 2023

Condonation of delay - Delay in filing of refilling of appeal - the delay of 707 days has occurred in refiling and not in filing of the appeals. - the High Court ought to have condoned the said delay in refiling and heard the appeals on merits rather than dismissing the same without hearing on merits. - SC

 

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