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1979 (9) TMI 102 - AT - Income TaxExtract: .......Limitation Act which allows exclusion of time during which the appellant bonafide carried on the proceeding before a wrong forum. 8. The delay is, therefore, condoned and the appeal is treated as having been filed within time. As we have already held that on merits the penalty could not be sustained, we cancel the penalty. 9. The appeal is allowed.
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