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HC dismissed the writ appeal, finding that the Tribunal was justified in dismissing the appeals due to non-appearance and non-payment of taxes. The court held that the single judge erroneously allowed the writ petition filed after 9 years, challenging income tax orders from 2010 and 2013. The HC emphasized that permitting such delayed challenges based on subsequent tax payment would create an undesirable precedent undermining legal finality. The court noted the availability of statutory remedies under the I.T. Act which were not pursued by the assessee, rendering the writ jurisdiction inappropriate in this instance.
HC dismissed the writ appeal, finding that the Tribunal was justified in dismissing the appeals due to non-appearance and non-payment of taxes. The court held that the single judge erroneously allowed the writ petition filed after 9 years, challenging income tax orders from 2010 and 2013. The HC emphasized that permitting such delayed challenges based on subsequent tax payment would create an undesirable precedent undermining legal finality. The court noted the availability of statutory remedies under the I.T. Act which were not pursued by the assessee, rendering the writ jurisdiction inappropriate in this instance.
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