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Court Finds Rejection of Section 220(2A) Application Unreasonable Due to Lack of Adequate Opportunity and Departmental Delays.
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....Stay of demand - assessee in default - Petitioner's application under Section 220(2A) rejected - unreasonableness would be in not providing an adequate opportunity to the petitioner - The petitioner cannot be blamed for the delay caused at the Departmental level - HC....
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