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    <title>2002 (8) TMI 807 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>Where the required deposit for entertaining an appeal was ultimately made, the appeal should not be defeated on a technical objection that the payment was made after the extended date. The Court held that, since the assessee had sought further time before depositing the amount and the dispute was capable of adjudication on merits, the appellate forum ought to hear the matter substantively. The rejection of the request for extension of time was set aside, and the appeal was directed to proceed on merits in accordance with law.</description>
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      <link>https://www.taxtmi.com/caselaws?id=160806</link>
      <description>Where the required deposit for entertaining an appeal was ultimately made, the appeal should not be defeated on a technical objection that the payment was made after the extended date. The Court held that, since the assessee had sought further time before depositing the amount and the dispute was capable of adjudication on merits, the appellate forum ought to hear the matter substantively. The rejection of the request for extension of time was set aside, and the appeal was directed to proceed on merits in accordance with law.</description>
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      <pubDate>Tue, 13 Aug 2002 00:00:00 +0530</pubDate>
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