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2009 (7) TMI 328 - HC - Income TaxThis notice of motion is taken out by the Revenue seeking condonation of delay of 575 days in filing the appeal under section 260A - power to condone the delay in filing an appeal under section 260A - once the apex court has held that the High Court has no power to condone delay in filing appeal under section 35G of the Excise Act, we have no option but to hold that this court has no power to condone delay under section 260A of the Income-tax Act because section 260A of the Income-tax Act is in pari materia with section 35G of the Excise Act.
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