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    <title>2011 (1) TMI 185 - BOMBAY HIGH COURT</title>
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    <description>The High Court quashed and set aside the orders refusing to condone a 10-year and 153-day delay in preferring revision under Section 264 of the Income Tax Act, 1961. The Court directed the respondent to reconsider the applications for condonation of delay, considering all contentions raised by the petitioner, and to issue a speaking order. The petitioner or their representative was required to appear before the respondent on a specified date. The rule was made absolute with no order as to costs.</description>
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      <description>The High Court quashed and set aside the orders refusing to condone a 10-year and 153-day delay in preferring revision under Section 264 of the Income Tax Act, 1961. The Court directed the respondent to reconsider the applications for condonation of delay, considering all contentions raised by the petitioner, and to issue a speaking order. The petitioner or their representative was required to appear before the respondent on a specified date. The rule was made absolute with no order as to costs.</description>
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