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    <description>Conditional condonation of delay may be justified where alleged non-service of the assessment order, a prima facie challenge to reassessment jurisdiction, and disputed computation of tax on total turnover rather than taxable income require merits examination. A 570-day delay in filing an appeal before the CIT(A) was condoned subject to costs, and the appeal was restored for an independent decision on all available grounds without rejection on limitation.</description>
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      <description>Conditional condonation of delay may be justified where alleged non-service of the assessment order, a prima facie challenge to reassessment jurisdiction, and disputed computation of tax on total turnover rather than taxable income require merits examination. A 570-day delay in filing an appeal before the CIT(A) was condoned subject to costs, and the appeal was restored for an independent decision on all available grounds without rejection on limitation.</description>
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