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High Court Appeals Allowed u/s 260A Even If Section 254(2) Rectification Is Pending Before ITAT.

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Full Text of the Document

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....Maintainability of the appeal u/s 260A before HC whereas the rectification application u/s 254(2) is pending before the ITAT - there are substantial questions of law to be decided, hence pendency of a petition for rectification u/s 254(2) can have no impact - appeal is maintainable.....

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