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2024 (4) TMI 808 - SCH - Income TaxAssessment barred by limitation - delay of 340 days in filing the present special leave petition - HC [2023 (1) TMI 1368 - CALCUTTA HIGH COURT] held provisions of Section 153(3)(ii) of the Act are not attracted in the facts and circumstances of the case on hand - HELD THAT:- We are not satisfied with the reasons given for the delay. Accordingly, the application for condonation of delay, as well as, the special leave petition are dismissed.
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