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2019 (9) TMI 928 - SCH - Income TaxAppeals to High Court u/s 260A - Words "the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner" in Section 260A (2) (a) interpretation - whether mean only the 'jurisdictional' Principal or Chief Commissioner of Income-tax (CIT) or could it include any CIT including the CIT (Judicial)? - period of limitation - HELD THAT:- SLP dismissed on the ground of low tax effect. Rest of the matters - Delay condoned. Applications seeking exemption from filing certified copy of the impugned order are allowed.
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