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    <title>2022 (9) TMI 2 - CALCUTTA HIGH COURT</title>
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    <description>The High Court allowed the application for condonation of delay in filing an intra-court appeal. The Court determined that the appellant was entitled to exclude specific periods for computing the limitation period, considering the advocate&#039;s illness and supplementary affidavit submitted. Finding no negligence on the appellant&#039;s part, the Court emphasized a liberal approach in such matters and concluded that the delay was satisfactorily explained and not attributable to the appellant. Consequently, the Court granted the application, condoning the delay and scheduling the next hearing for 9th September 2022.</description>
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      <title>2022 (9) TMI 2 - CALCUTTA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=427057</link>
      <description>The High Court allowed the application for condonation of delay in filing an intra-court appeal. The Court determined that the appellant was entitled to exclude specific periods for computing the limitation period, considering the advocate&#039;s illness and supplementary affidavit submitted. Finding no negligence on the appellant&#039;s part, the Court emphasized a liberal approach in such matters and concluded that the delay was satisfactorily explained and not attributable to the appellant. Consequently, the Court granted the application, condoning the delay and scheduling the next hearing for 9th September 2022.</description>
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