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Court Denies 117-Day Appeal Delay and 1248-Day Review Petition Delay; Presence of Parties Deemed Unhelpful.

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....Condonation of delay – delay of 117 days in filing appeal and 1248 days in filing review petition – The delay does not deserves to be condoned - their presence in the Court to own the lapse and deficiency will not assist and the revenue in any manner - HC....