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High Court of Bombay at Goa Condones Delay in Tax Appeal Filed by Assessee Due to Lack of Notice and Ex-Parte ITAT Order; Litigant Should Not Suffer for Fault of Counsel, Delay of 40 Days Condoned Under Section 260A of Income Tax Act, 1961, on Payment of Costs.

Two Miscellaneous Civil Applications were filed before the High Court of Bombay at Goa by Neelam Ajit Phatarpekar, an assessee, and as legal heir of l...