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    <title>2026 (4) TMI 503 - SC Order</title>
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    <description>A review petition will not be entertained where delay in filing is not condoned and no reviewable error or sufficient ground for review is shown. The Court found no basis to condone the 167-day delay and, on examination of the earlier order and record, held that no ground warranting review had been made out. The review petitions therefore failed both on limitation and on merits.</description>
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      <link>https://www.taxtmi.com/caselaws?id=789434</link>
      <description>A review petition will not be entertained where delay in filing is not condoned and no reviewable error or sufficient ground for review is shown. The Court found no basis to condone the 167-day delay and, on examination of the earlier order and record, held that no ground warranting review had been made out. The review petitions therefore failed both on limitation and on merits.</description>
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