2014 (4) TMI 83

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....nue filed an appeal under Section 260A of the Income Tax Act, 1961 (for short "1961 Act") before the Bombay High Court which came to be dismissed by the High Court as it suffered from a delay of 12 days. Although notice of motion was taken out by the revenue supported by an affidavit for condonation of delay, but the High Court held that there was no justification for condonation of delay in filin....