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    <title>1994 (8) TMI 289 - PUNJAB HIGH COURT</title>
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    <description>Where the Supreme Court granted further time to deposit tax, subordinate appellate authorities had to treat that direction as extending the payment period and could not dismiss the pending appeals as infructuous. The Tribunal&#039;s approach in disregarding the Supreme Court&#039;s order and assuming that different directions would have followed had the earlier dismissal been disclosed was found to rest on conjecture rather than law. The dismissal was held arbitrary, unreasonable, unjust, and unsustainable in law, so the appeals were set aside and remanded for fresh hearing in accordance with law.</description>
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    <pubDate>Wed, 17 Aug 1994 00:00:00 +0530</pubDate>
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      <title>1994 (8) TMI 289 - PUNJAB HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=158363</link>
      <description>Where the Supreme Court granted further time to deposit tax, subordinate appellate authorities had to treat that direction as extending the payment period and could not dismiss the pending appeals as infructuous. The Tribunal&#039;s approach in disregarding the Supreme Court&#039;s order and assuming that different directions would have followed had the earlier dismissal been disclosed was found to rest on conjecture rather than law. The dismissal was held arbitrary, unreasonable, unjust, and unsustainable in law, so the appeals were set aside and remanded for fresh hearing in accordance with law.</description>
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      <pubDate>Wed, 17 Aug 1994 00:00:00 +0530</pubDate>
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