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2017 (5) TMI 436 - SC - Income TaxPowers of High court for condonation of delay - Held that:- Sub-section (2A) of section 260A of the Act was inserted which empowers the High Court to condone the delay. The question whether insertion of sub-section (2A) is prospective or retrospective need not be gone into in the present case, as in our considered opinion, the High Court has inherent jurisdiction to condone such delay of fourteen days. We, therefore, condone the delay of fourteen days and direct the High Court to decide the appeal on merits in accordance with law.
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