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<h1>Delhi High Court: Appeal Delay Condoned, but Dismissed; Fresh Appeal Option Available</h1> <h3>THE COMMISSIONER OF INCOME TAX Versus THE ORIENTAL INSURANCE CO. LTD.</h3> THE COMMISSIONER OF INCOME TAX Versus THE ORIENTAL INSURANCE CO. LTD. - TMI The High Court of Delhi condoned a delay of 54 days in re-filing an appeal. The appeal was declined as approval from the Committee on Disputes was not obtained. The appellant can file a fresh appeal if approval is granted within 15 days.