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    <title>2006 (6) TMI 108 - MADRAS HIGH COURT</title>
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    <description>The court directed the Appellate Tribunal to condone the delay in filing an appeal under section 254 of the Income-tax Act, as it found a &quot;reasonable cause&quot; existed for the delay due to a dispute between partners resulting in delayed receipt of the necessary order. The court allowed the writ petition, quashing the Tribunal&#039;s order and instructing it to accept the appeal if in order and proceed with the case as per the law, with no costs imposed.</description>
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