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    <title>2022 (11) TMI 1413 - CALCUTTA HIGH COURT</title>
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    <description>The HC dismissed the appeal filed by the revenue under Section 260A of the Income Tax Act due to non-compliance with a previous order. The appeal had initially been allowed with a condonation of a 2428-day delay, contingent upon the payment of Rs. 50,000 in costs to the respondent/assessee. The costs were not paid, leading the Court to recall its earlier order of condonation dated 21st November, 2011, and dismiss the appeal. The Court also addressed the maintainability of the appeal, noting the issue was set aside temporarily pending further examination.</description>
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      <description>The HC dismissed the appeal filed by the revenue under Section 260A of the Income Tax Act due to non-compliance with a previous order. The appeal had initially been allowed with a condonation of a 2428-day delay, contingent upon the payment of Rs. 50,000 in costs to the respondent/assessee. The costs were not paid, leading the Court to recall its earlier order of condonation dated 21st November, 2011, and dismiss the appeal. The Court also addressed the maintainability of the appeal, noting the issue was set aside temporarily pending further examination.</description>
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