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1981 (4) TMI 78 - HC - Income TaxExtract: .......Act. For these reasons, I have no alternative, but to dismiss this application under s. 5 of the Limitation Act. Since the appeal has been filed beyond the period of limitation and the application under s. 5 of the Limitation Act has been dismissed as not maintainable, the memorandum of appeal is dismissed as barred by limitation. LALIT J.-I agree.
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