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2001 (10) TMI 56 - HC - Income TaxExtract: .......be so. However, in the absence of positive evidence to show that they had the resources, it cannot be said that the delay was wilful. The trial court has taken a possible view. It cannot be said to be perverse. Thus, no ground for grant of leave to appeal, as claimed by the Revenue, is made out. The application is, accordingly, dismissed in limine.
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