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Soon thereafter, the appellant(s) filed appeal(s) accompanied by the subject application(s) on 19th July, 2008. Notably, the respondent(s) did not expressly refute the stand taken by the appellant(s)-that they had no knowledge about passing of order dt. 29th Dec., 2003 until June, 2008. Unless that fact was to be refuted, the question of disbelieving the stand taken by the appellant(s) on affidavit, cannot arise and for which reason, the High Court should have shown indulgence to the appellant(s) by condoning the delay in filing the concerned appeal(s). This aspect has been glossed over by the High Court.

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Section 260A(2A) of the Income Tax Act, 1961—Appeal—Appeal to High Court — Revenue authorities having not expressly refuted the stand taken by the assessees that they had no knowledge about passing of the order dt. 29th December, 2003 by the Tribunal until June, 2008. the High Court should have shown indulgence to the assessees by condoning the delay in filing the appeals. The concerned appeals shall stand restored to the file of the High Court to be proceeded in accordance with law— Senior Bhosale Estate (HUF) vs. Assistant Commissioner of Income tax [2019] 311 CTR (SC) 754

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