2003 (11) TMI 7

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..... 2003
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Income Tax
Judge(s)  : B. PRASAD. JUDGMENT B. Prasad J.- Heard learned counsel for parties. Admittedly, an appeal lies against the order impugned. The appeal was not filed .....

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..... filed, then the learned Commissioner will sympathetically consider the question of condoning the delay in view of the fact that the order is based on a decision which has already been overruled. Con .....

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