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    <title>1984 (1) TMI 35 - PUNJAB AND HARYANA High Court</title>
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    <description>The court allowed the appeal under s. 269G of the Income-tax Act, admitting it after the limitation period, as sufficient cause was shown. The Appellate Tribunal&#039;s order dismissing the appeal as time-barred was set aside. The court emphasized the protection of minors&#039; interests and the principle that litigants should not suffer for their counsel&#039;s mistakes. The appeal was remitted for a fresh decision on merits, with the respondents directed to pay the appellants&#039; costs.</description>
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      <link>https://www.taxtmi.com/caselaws?id=27883</link>
      <description>The court allowed the appeal under s. 269G of the Income-tax Act, admitting it after the limitation period, as sufficient cause was shown. The Appellate Tribunal&#039;s order dismissing the appeal as time-barred was set aside. The court emphasized the protection of minors&#039; interests and the principle that litigants should not suffer for their counsel&#039;s mistakes. The appeal was remitted for a fresh decision on merits, with the respondents directed to pay the appellants&#039; costs.</description>
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