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    <title>1988 (12) TMI 86 - MADHYA PRADESH High Court</title>
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    <description>The Supreme Court dismissed the application for condonation of delay under section 29 of the Wealth-tax Act, 1957, filed by the Commissioner of Wealth-tax, Madhya Pradesh, as time-barred. Despite arguments regarding the public importance of the matter, the court emphasized equal treatment under the law and the need for sufficient cause to condone delays, particularly for the State. The court found the applicant failed to establish a valid reason for the delay, lacking essential documentation and affidavits. The dismissal was based on the applicant&#039;s failure to meet the necessary requirements for condonation of delay, without awarding costs.</description>
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    <pubDate>Thu, 08 Dec 1988 00:00:00 +0530</pubDate>
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      <title>1988 (12) TMI 86 - MADHYA PRADESH High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=24398</link>
      <description>The Supreme Court dismissed the application for condonation of delay under section 29 of the Wealth-tax Act, 1957, filed by the Commissioner of Wealth-tax, Madhya Pradesh, as time-barred. Despite arguments regarding the public importance of the matter, the court emphasized equal treatment under the law and the need for sufficient cause to condone delays, particularly for the State. The court found the applicant failed to establish a valid reason for the delay, lacking essential documentation and affidavits. The dismissal was based on the applicant&#039;s failure to meet the necessary requirements for condonation of delay, without awarding costs.</description>
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      <pubDate>Thu, 08 Dec 1988 00:00:00 +0530</pubDate>
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