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    <title>2015 (4) TMI 626 - CALCUTTA HIGH COURT</title>
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    <description>In an income-tax appeal under section 260A, the applicable appellate procedure required the appellant to take out and deliver notice of appeal for service within the prescribed time. The record showed repeated non-compliance despite opportunities, and the affidavits of service did not establish due service. The procedural framework under the Code of Civil Procedure and the Original Side Rules treated failure to serve notice of appeal as a valid ground for dismissal, and the appeal was therefore liable to be dismissed for non-service of notice.</description>
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      <description>In an income-tax appeal under section 260A, the applicable appellate procedure required the appellant to take out and deliver notice of appeal for service within the prescribed time. The record showed repeated non-compliance despite opportunities, and the affidavits of service did not establish due service. The procedural framework under the Code of Civil Procedure and the Original Side Rules treated failure to serve notice of appeal as a valid ground for dismissal, and the appeal was therefore liable to be dismissed for non-service of notice.</description>
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