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    <title>2022 (1) TMI 1333 - CALCUTTA HIGH COURT</title>
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    <description>A delay of 1084 days in filing revenue appeals was not condoned because the supporting affidavits did not disclose sufficient cause for the inordinate delay. The Court found that the decision to appeal was taken long after the earlier ruling in PCIT-5 Swati Bajaj, and there was no basis to exercise discretion in favour of the revenue. The appeals were therefore rejected.</description>
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      <description>A delay of 1084 days in filing revenue appeals was not condoned because the supporting affidavits did not disclose sufficient cause for the inordinate delay. The Court found that the decision to appeal was taken long after the earlier ruling in PCIT-5 Swati Bajaj, and there was no basis to exercise discretion in favour of the revenue. The appeals were therefore rejected.</description>
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