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    <title>2018 (5) TMI 1734 - GUJARAT HIGH COURT</title>
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    <description>The High Court set aside the order rejecting the Revision Petition due to an unexplained nine-day delay. The court emphasized the importance of considering the circumstances of the delay and allowing the petitioner an opportunity to provide an explanation. The Revision Petition was revived for fresh adjudication and disposal on merits, ensuring the petitioner&#039;s right to seek revision under section 264 of the Income Tax Act.</description>
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      <description>The High Court set aside the order rejecting the Revision Petition due to an unexplained nine-day delay. The court emphasized the importance of considering the circumstances of the delay and allowing the petitioner an opportunity to provide an explanation. The Revision Petition was revived for fresh adjudication and disposal on merits, ensuring the petitioner&#039;s right to seek revision under section 264 of the Income Tax Act.</description>
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