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2012 (10) TMI 190 - CALCUTTA HIGH COURTCondonation of delay of 579 days - Application is barred by Limitation involving tax amount of Rs.28 lakhs - Held that:- It is true that the department acts on the basis of the action of the departmental officers. But there is a limit of inaction on the part of the departmental officials. Going by the apparent reading of the statements, it is hard to believe that the officials of the department would be inactive to such extent that has been projected in the application as because no document has been annexed supporting such statement. where the tax involvement is upto Rs.10 lakhs, no action shall be taken and for the balance amount of Rs.18 lakhs the proceeding ought not to be continued.
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