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    <title>2018 (3) TMI 531 - BOMBAY HIGH COURT</title>
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    <description>The Court dismissed both Notices of Motion for condonation of delay in filing appeals against an order by the Income-Tax Appellate Tribunal, emphasizing the necessity of providing sufficient and reasonable explanations for delays. The decision highlighted that government bodies must adhere to statutory limitations and cannot rely on bureaucratic inefficiencies as excuses for delays. The Court underscored the importance of timeliness in legal remedies to ensure certainty and finality in litigation, benefiting the community.</description>
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      <description>The Court dismissed both Notices of Motion for condonation of delay in filing appeals against an order by the Income-Tax Appellate Tribunal, emphasizing the necessity of providing sufficient and reasonable explanations for delays. The decision highlighted that government bodies must adhere to statutory limitations and cannot rely on bureaucratic inefficiencies as excuses for delays. The Court underscored the importance of timeliness in legal remedies to ensure certainty and finality in litigation, benefiting the community.</description>
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