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    <title>2020 (10) TMI 36 - GAUHATI HIGH COURT</title>
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    <description>The court set aside the Commissioner of Income Tax (Appeals)&#039;s order rejecting the petitioner&#039;s appeal under Section 250 of the Income Tax Act due to delay. The court remanded the matter for re-decision, emphasizing the need for a proper hearing to allow the petitioner to present grounds for condonation of delay. The Commissioner was directed to re-decide the issue within sixty days, ensuring proper notice and a reasonable opportunity for the petitioner.</description>
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      <description>The court set aside the Commissioner of Income Tax (Appeals)&#039;s order rejecting the petitioner&#039;s appeal under Section 250 of the Income Tax Act due to delay. The court remanded the matter for re-decision, emphasizing the need for a proper hearing to allow the petitioner to present grounds for condonation of delay. The Commissioner was directed to re-decide the issue within sixty days, ensuring proper notice and a reasonable opportunity for the petitioner.</description>
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