1985 (5) TMI 91

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....justified to order condonation of delay in section 146 of the Income-tax Act, 1961 ('the Act') application for reopening of the case made by the assessee before the ITO. 2. The learned departmental representative relied on the judgment in the case of CIT v. Gupta & Sons (P.) Ltd. [1984] 146 ITR 506 (MP) against which the learned counsel for the assessee relied on the judgment in Ebrahim Soofi v....