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2003 (7) TMI 56 - HC - Income TaxCondonation of the delay in filing the application under section 119(2) for refund - genuine hardship - writ petition for condonation of the delay in filing the application under section 119(2) of the Income-tax Act, 1961 for refund is maintainable - we do not find any merit in these writ applications and, accordingly, the same are dismissed.
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