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    <description>Condonation of delay under the revision provisions was addressed where a taxpayer filed a revision petition seven years after rejection of a rectification application. The High Court found sufficient cause for the inordinate delay. The Supreme Court declined to interfere with that determination and dismissed the special leave petition, leaving the High Court&#039;s decision on condonation intact.</description>
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      <description>Condonation of delay under the revision provisions was addressed where a taxpayer filed a revision petition seven years after rejection of a rectification application. The High Court found sufficient cause for the inordinate delay. The Supreme Court declined to interfere with that determination and dismissed the special leave petition, leaving the High Court&#039;s decision on condonation intact.</description>
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