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    <title>1967 (7) TMI 112 - MADRAS HIGH COURT</title>
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    <description>Delay in filing tax appeals may be condoned where assessees bona fide pursued writ petitions under Article 226 against the assessment orders, because such pursuit can constitute a sufficient explanation for the delay. The availability of an alternative appellate remedy does not, by itself, negate bona fides or bar condonation. A further short delay after disposal of the writ petitions was also explained by the time needed to obtain copies of the orders. On that basis, the delay was required to be condoned and the appeals were entitled to be entertained.</description>
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    <pubDate>Tue, 18 Jul 1967 00:00:00 +0530</pubDate>
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      <title>1967 (7) TMI 112 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=148285</link>
      <description>Delay in filing tax appeals may be condoned where assessees bona fide pursued writ petitions under Article 226 against the assessment orders, because such pursuit can constitute a sufficient explanation for the delay. The availability of an alternative appellate remedy does not, by itself, negate bona fides or bar condonation. A further short delay after disposal of the writ petitions was also explained by the time needed to obtain copies of the orders. On that basis, the delay was required to be condoned and the appeals were entitled to be entertained.</description>
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      <law>VAT and Sales Tax</law>
      <pubDate>Tue, 18 Jul 1967 00:00:00 +0530</pubDate>
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