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    <title>2007 (2) TMI 295 - KARNATAKA HIGH COURT</title>
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    <description>The Karnataka HC dismissed the Writ Petition for lack of merit. It upheld the view that the lower Appellate Authority could not condone the 2-year and 2-month delay in filing the appeal due to provisions in section 85 of the Finance Act, 1994.</description>
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      <description>The Karnataka HC dismissed the Writ Petition for lack of merit. It upheld the view that the lower Appellate Authority could not condone the 2-year and 2-month delay in filing the appeal due to provisions in section 85 of the Finance Act, 1994.</description>
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