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    <description>The court condoned the delay in filing the appeal in GA No. 2801 of 2018, directing the department to register the appeal promptly. In GA No. 2802 of 2018 and ITAT No. 272 of 2018, the appeal was admitted under Section 260A of the Income Tax Act, 1961, based on substantial legal questions raised. Procedural dispensation was granted for service and notice issuance, with directions for filing informal papers before the appeal hearing. The stay application in GA No. 2802 of 2018 was disposed of, emphasizing compliance with formalities for transparency and due process.</description>
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