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    <title>2018 (12) TMI 1333 - GUJARAT HIGH COURT</title>
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    <description>The court allowed the application seeking condonation of a 276-day delay in filing a tax appeal challenging an order by the Income Tax Appellate Tribunal. The court found that the delay was adequately explained as it resulted from filing a miscellaneous application for rectification before initiating the appeal process. Consequently, the court ruled in favor of the applicant, granting the condonation of delay and making the rule absolute with no order as to costs.</description>
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      <description>The court allowed the application seeking condonation of a 276-day delay in filing a tax appeal challenging an order by the Income Tax Appellate Tribunal. The court found that the delay was adequately explained as it resulted from filing a miscellaneous application for rectification before initiating the appeal process. Consequently, the court ruled in favor of the applicant, granting the condonation of delay and making the rule absolute with no order as to costs.</description>
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