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    <title>2023 (10) TMI 330 - DELHI HIGH COURT</title>
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    <description>The court condoned the substantial delay of 421 days in re-filing appeals concerning Assessment Years 2007-08 and 2008-09. The appeals challenged a common order regarding various additions made during assessment proceedings. The CIT(A) set aside the assessment order due to jurisdictional errors and lack of tangible material. The Tribunal upheld this decision, dismissing the appeal of the appellant/revenue. The court found no substantial question of law, concluding that the findings of the Tribunal and CIT(A) were not perverse, and closed the appeals accordingly.</description>
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    <pubDate>Wed, 06 Sep 2023 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=444107</link>
      <description>The court condoned the substantial delay of 421 days in re-filing appeals concerning Assessment Years 2007-08 and 2008-09. The appeals challenged a common order regarding various additions made during assessment proceedings. The CIT(A) set aside the assessment order due to jurisdictional errors and lack of tangible material. The Tribunal upheld this decision, dismissing the appeal of the appellant/revenue. The court found no substantial question of law, concluding that the findings of the Tribunal and CIT(A) were not perverse, and closed the appeals accordingly.</description>
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