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1955 (1) TMI 37 - HC - Income TaxExtract: .......uld have been dismissed on the ground that it was filed after the prescribed time. In this view also, the appeal before the Asst. Commissioner was maintainable. (7.) IN the result, we answer the first question in the negative and the second question in the affirmative. The respondent will pay the costs of the assessee which is fixed at ₹ 250.
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