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2011 (9) TMI 575 - HC - Income TaxDelay in filing appeal by 1830 days and 735 days - Tribunal without going through merit decided against assessee on account of delay - Assessee filed appeal before High Court - Held That:- Appeal before High Court can be filed against substantial question of law - orders passed by the Tribunal in the delay condonation petitions under section 253(5) of the Act cannot be appealed against to the High Court - Appeal is not maintainable but assessee can file writ.
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