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    <title>2009 (3) TMI 59 - GUJARAT HIGH COURT</title>
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    <description>The Court upheld the rejection of the condonation application for the delay in filing the return of income for Assessment Year 1983-84, emphasizing that the order contained valid reasons for the decision. The petitioner&#039;s delay in filing returns for multiple assessment years, coupled with penalties imposed in previous years, led to the dismissal of the petition challenging the rejection.</description>
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      <description>The Court upheld the rejection of the condonation application for the delay in filing the return of income for Assessment Year 1983-84, emphasizing that the order contained valid reasons for the decision. The petitioner&#039;s delay in filing returns for multiple assessment years, coupled with penalties imposed in previous years, led to the dismissal of the petition challenging the rejection.</description>
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