Amendment of section 260A

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..... urt may admit an appeal after the expiry of the period of one hundred and twenty days referred to in clause (a) of sub-section (2), if it is satisfied that there was sufficient cause for not filing the same within that period.". - Clause 49 of the Bill seeks to amend section 260A of the Income tax Act relating to appeal to High Court. The existing provision contained in clause (a) of sub-sect .....

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