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    <title>1977 (1) TMI 54 - ITAT DELHI</title>
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    <description>The Appellate Tribunal ITAT Delhi dismissed M/s. K.L. Tin Box&#039;s review application seeking reconsideration of the dismissal of their appeals due to limitation. Despite arguments about delays caused by misplaced papers and engaging a new counsel, the Tribunal found the appeals were time-barred. Judicial pronouncements cited were deemed inapplicable, and a referenced Bombay High Court decision was considered irrelevant. The Tribunal emphasized the importance of timely appeals and upheld the original decision, concluding that the reasons presented were inadequate to warrant a review.</description>
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