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    <title>2022 (10) TMI 1191 - ITAT MUMBAI</title>
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    <description>The appellant&#039;s request for condonation of delay in filing tax returns for AYs 2011-12 and 2012-13 was initially accepted by the ITAT but later dismissed due to jurisdictional limitations. Orders under section 119(2)(b) cannot be appealed before the ITAT, leading to the dismissal of the appeals. Compliance with legal obligations and timely filing of tax returns are crucial to avoid adverse consequences.</description>
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      <description>The appellant&#039;s request for condonation of delay in filing tax returns for AYs 2011-12 and 2012-13 was initially accepted by the ITAT but later dismissed due to jurisdictional limitations. Orders under section 119(2)(b) cannot be appealed before the ITAT, leading to the dismissal of the appeals. Compliance with legal obligations and timely filing of tax returns are crucial to avoid adverse consequences.</description>
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