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    <description>ITAT held that objections filed one day late must be treated as timely or condoned where the last date fell on a Central Government public holiday (Id-ul-Fitr); relying on s.4 Limitation Act, s.10 General Clauses Act and precedents, the Tribunal found no delay or, alternatively, condoned the single-day delay and directed that the objections be admitted and the matter decided on merits.</description>
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