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    <title>2025 (2) TMI 294 - ORISSA HIGH COURT</title>
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    <description>The Court allowed the petitioner to file the appeal electronically and seek condonation of delay, recognizing the manual filing was within the prescribed time. The Court referenced a precedent from the Income Tax Appellate Tribunal, Mumbai Bench, supporting this decision. A stay on the attachment notice dated 25th July, 2024, was granted until 24th February, 2025, contingent upon successful electronic filing. The Court did not address the merits of the appeal for the assessment year 2012-13, allowing the petitioner to seek separate legal remedies for that year.</description>
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      <description>The Court allowed the petitioner to file the appeal electronically and seek condonation of delay, recognizing the manual filing was within the prescribed time. The Court referenced a precedent from the Income Tax Appellate Tribunal, Mumbai Bench, supporting this decision. A stay on the attachment notice dated 25th July, 2024, was granted until 24th February, 2025, contingent upon successful electronic filing. The Court did not address the merits of the appeal for the assessment year 2012-13, allowing the petitioner to seek separate legal remedies for that year.</description>
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