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2012 (8) TMI 263 - HC - Income TaxCondonation of delay - firm of assessee was dissolved - order of CIT misplaced because of voluminous paper work involved pertaining to partnership period owning to dissolution of the firm and it could not be handed over to the counsel for filing the appeal – Held that:- Assessee had sufficiently explained the delay in filing the appeal before the Tribunal and had made out a case for condonation of delay in filing the appeal - in favour of the assessee
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