Delay in filing appeal to be condoned if identical issues were pending in earlier assessment years

IT: Where High Court refused to condone delay in filing appeal on ground that appeals on identical issues for earlier years were pending before Court and, thus, assessee was under a bona fide belief that relief, if any, granted in those appeals pending before Court would enure to his benefit for subject assessment year as well, in view of fact that High Court had to decide question of law between parties in any case in respect of earlier assessment years, it should not have taken such a technica

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