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2013 (9) TMI 931 - GUJARAT HIGH COURTCondonation of Delay – Delay of 425 days - Held that:- The reasons for delay were spelt out in the application more particularly - the delay in filing restoration application occasioned unintentionally and failure to remove the office objection could be said to be inadvertent can be fully relied - The main Tax Appeal was, therefore, dismissed even before it could be considered for admission by the Court - there was no question of other side appearing in the matter - The other side was not given any notice and appeal was dismissed at the stage of removal of office objection – Decided in favour of Assessee - Delay condoned.
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