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    <description>The Court allowed the writ petition, quashed the Income Tax Appellate Tribunal&#039;s order dismissing the Misc. Petition, condoned the delay in filing, and remanded the matter back to the Tribunal for a decision on merits. The Court intervened based on the exceptional circumstances of the case, emphasizing the need for substantial justice and its power under Articles 226 and 227 of the Constitution to prevent injustice or excess of jurisdiction. This decision aligned with a specific case precedent allowing intervention in cases of gross injustice or failure of justice.</description>
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