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2008 (8) TMI 282 - HC - Income TaxAppeal to High Court - Delay in filing of appeal - prayer for condonation of delay - showing of sufficient cause - provisions of section 5 of the Limitation Act are applicable to the appeals filed under section 260A of the Income-tax Act - there is no proper explanation and no sufficient cause shown by revenue for condonation of delay and there is apparent negligence and callousness on the part of the officer/officials of the Department to the extent that even correct statements have not been made – delay not condoned
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