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2014 (2) TMI 90 - HC - Indian LawsCondonation of delay - Period of limitation - Date of corrigendum order or date of original order - Held that:- By corrigendum order liability of the petitioner has substantially been changed and therefore, in facts of the case, the period of limitation should have been counted from the date of service of the corrigendum order upon the petitioner on 22-12-2010 and thus, in that situation the appellate authority should have held that the appeal was filed within 180 days from the date of receipt of the corrigendum order and therefore, it was within the extended period of limitation. Treating the appeal to be within 180 days, now the appellate authority may reconsider the prayer of condonation of delay in filing the appeal by the petitioner after giving opportunity of hearing to the petitioner. Thus, the order dated 22-11-2011 is set aside - Decided in favour of assessee.
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