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    <title>2024 (1) TMI 804 - SC Order</title>
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    <description>The SC condoned a 175-day delay in filing a special leave petition under Section 260A of the Income Tax Act, despite the HC dismissing appeals due to a delay of over four years. The SC noted the Department&#039;s failure to investigate the reasons for the delay and ordered the concerned authority to submit an affidavit explaining the delay within three weeks. The case is set for further hearing on 06.02.2024. The outcome highlights the importance of timely filing and accountability in handling appeals.</description>
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      <description>The SC condoned a 175-day delay in filing a special leave petition under Section 260A of the Income Tax Act, despite the HC dismissing appeals due to a delay of over four years. The SC noted the Department&#039;s failure to investigate the reasons for the delay and ordered the concerned authority to submit an affidavit explaining the delay within three weeks. The case is set for further hearing on 06.02.2024. The outcome highlights the importance of timely filing and accountability in handling appeals.</description>
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