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2024 (3) TMI 774 - HC - Income TaxHigh court power or jurisdiction to condone the delay - Condonation of delay in instituting an application for grant of leave to appeal against an acquittal or entertaining the appeal against acquittal - HELD THAT:- Upon due consideration, we are satisfied that Mohd. Abaad Ali [2024 (2) TMI 1012 - SUPREME COURT] considers and answers all the vital arguments raised in this reference and, therefore, this reference will have to be disposed of by adopting the binding reasoning therein and holding that this Court has the power or jurisdiction to condone the delay in filing an application seeking leave to appeal against an acquittal or in entertaining an appeal against acquittal under the Code of 1973. Thus we dispose of this reference by holding that the application for condonation of delay in seeking special leave to appeal against acquittal filed by the applicant Department is maintainable. The questions framed in the learned Single Judge's order [2021 (12) TMI 766 - BOMBAY HIGH COURT] stand answered by the decision of the Hon'ble Supreme Court in Mohd. Abaad Ali's case[ supra] and there is no point in us repeating those answers.
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