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    <title>2019 (9) TMI 1209 - MADRAS HIGH COURT</title>
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    <description>The court set aside the first respondent&#039;s order rejecting the application under Section 264 of the Income Tax Act, 1961, and restored the application for reconsideration. The petitioner was directed to file a condonation of delay application within two weeks, explaining the reasons for the delay. The first respondent was instructed to review the delay application and make a decision within six weeks if convinced by the reasons provided, emphasizing prompt completion in accordance with the law.</description>
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      <description>The court set aside the first respondent&#039;s order rejecting the application under Section 264 of the Income Tax Act, 1961, and restored the application for reconsideration. The petitioner was directed to file a condonation of delay application within two weeks, explaining the reasons for the delay. The first respondent was instructed to review the delay application and make a decision within six weeks if convinced by the reasons provided, emphasizing prompt completion in accordance with the law.</description>
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