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    <title>1996 (4) TMI 483 - ANDHRA PRADESH HIGH COURT</title>
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    <description>The Court upheld the validity of the order served beyond four years from the original order date, emphasizing the importance of timely service. Despite the delay in service, the order was passed within the statutory limit, distinguishing it from previous cases where delays rendered orders invalid. The Court clarified that the four-year period under the Act includes the entire revision process, affirming that the order must be passed within the limit. Consequently, the appeal was dismissed, with no costs awarded to the appellant.</description>
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      <title>1996 (4) TMI 483 - ANDHRA PRADESH HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=161228</link>
      <description>The Court upheld the validity of the order served beyond four years from the original order date, emphasizing the importance of timely service. Despite the delay in service, the order was passed within the statutory limit, distinguishing it from previous cases where delays rendered orders invalid. The Court clarified that the four-year period under the Act includes the entire revision process, affirming that the order must be passed within the limit. Consequently, the appeal was dismissed, with no costs awarded to the appellant.</description>
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