1995 (1) TMI 13

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Full Text of the Document

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....nder article 226 of the Constitution is directed against the order dated April 27, 1994, passed by the Commissioner of Income-tax, Delhi-III, New Delhi, under section 264 of the Income-tax Act, 1961 (for short, "the Act"). In fact, the application of the petitioner under section 264 of the Act had been dismissed on the ground that there was delay in filing the application which delay had not been ....