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2019 (1) TMI 1666

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....r the respondent   JUDGMENT GA No. 2801 of 2018: Sufficient cause is shown. The delay in filing the appeal is condoned. The department is directed to register the appeal immediately. GA No. 2801 of 2018 is allowed. GA No. 2802 of 2018 and ITAT No. 272 of 2018: This is an appeal under Section 260A of the Income Tax Act, 1961 is admitted on the following substantial questions of law: ....