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1988 (11) TMI 139 - ITAT HYDERABAD-AExtract: .......elay and has not come up with clean hands and wherein the stand taken by it has been found to be utterly false, they are not entitled to any judicial indulgence to the extent of moulding their appeal into a cross-objection. 40. In the result, the condonation application is dismissed. Consequently, the appeal being time barred also stands dismissed.
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