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    <title>1991 (3) TMI 55 - ALLAHABAD High Court</title>
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    <description>The High Court of Allahabad set aside the Income-tax Appellate Tribunal&#039;s order dismissing an application for condoning delay in filing under section 256(1) of the Income-tax Act. The Court remanded the matter for reconsideration, emphasizing that the Tribunal should review the application on its merits considering the petitioner&#039;s explanation regarding service and the relevant provisions of the Act. The writ petition was allowed without costs, and the petitioner&#039;s counsel was directed to receive a certified copy of the order upon payment within one week.</description>
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    <pubDate>Wed, 27 Mar 1991 00:00:00 +0530</pubDate>
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      <title>1991 (3) TMI 55 - ALLAHABAD High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=22102</link>
      <description>The High Court of Allahabad set aside the Income-tax Appellate Tribunal&#039;s order dismissing an application for condoning delay in filing under section 256(1) of the Income-tax Act. The Court remanded the matter for reconsideration, emphasizing that the Tribunal should review the application on its merits considering the petitioner&#039;s explanation regarding service and the relevant provisions of the Act. The writ petition was allowed without costs, and the petitioner&#039;s counsel was directed to receive a certified copy of the order upon payment within one week.</description>
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      <pubDate>Wed, 27 Mar 1991 00:00:00 +0530</pubDate>
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