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    <title>1981 (4) TMI 78 - PATNA High Court</title>
    <link>https://www.taxtmi.com/caselaws?id=35848</link>
    <description>The appeal, filed one day late against an order under the Income-tax Act, was found to be barred by limitation. The court determined that the provisions of the Limitation Act allowing for extension did not apply to appeals under the specific section of the Income-tax Act in question. Despite efforts to condone the delay citing reasons such as the need for a certified copy and illness of the advocate&#039;s clerk, the court held that the appeal could not be saved by invoking the provisions of the Limitation Act. As a result, both the appeal and the application for condonation of delay were dismissed.</description>
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    <pubDate>Sat, 18 Apr 1981 00:00:00 +0530</pubDate>
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      <title>1981 (4) TMI 78 - PATNA High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=35848</link>
      <description>The appeal, filed one day late against an order under the Income-tax Act, was found to be barred by limitation. The court determined that the provisions of the Limitation Act allowing for extension did not apply to appeals under the specific section of the Income-tax Act in question. Despite efforts to condone the delay citing reasons such as the need for a certified copy and illness of the advocate&#039;s clerk, the court held that the appeal could not be saved by invoking the provisions of the Limitation Act. As a result, both the appeal and the application for condonation of delay were dismissed.</description>
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      <pubDate>Sat, 18 Apr 1981 00:00:00 +0530</pubDate>
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