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    <description>The Court condoned the 243-day delay in filing the appeal under Section 5 of the Limitation Act. In the appeal under Section 260A of the Income Tax Act against the Income Tax Appellate Tribunal&#039;s orders for the assessment year 2002-03, the Court set aside previous orders and remitted the matter back to the Tribunal for a fresh decision, emphasizing the need for a proper opportunity of hearing and a speaking order.</description>
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