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    <title>1999 (6) TMI 465 - WEST BENGAL TAXATION TRIBUNAL</title>
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      <description>Limitation for a tax appeal had to be computed after excluding the time needed to obtain a certified copy of the assessment order, because the order was not supplied with the demand notice and the assessee could not know its contents earlier. The assessee applied for the copy promptly and filed the appeal soon after the service copy was made available, so the appeal was not time-barred. The rejection of the appeal as barred by limitation was unsustainable, and the appellate and revisional orders were set aside with remand to the appellate authority for decision on merits.</description>
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