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    <title>2002 (12) TMI 576 - ANDHRA PRADESH HIGH COURT</title>
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    <description>Tax assessment was not barred by limitation because the period during which writ and appeal proceedings were pending, along with the stay on collection and the security furnished for differential tax, could be excluded from the limitation computation. The court also upheld remand to the assessing authority because the assessee&#039;s objections had been raised but not properly considered, making fresh disposal appropriate rather than outright annulment of the assessment.</description>
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    <pubDate>Fri, 13 Dec 2002 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=161359</link>
      <description>Tax assessment was not barred by limitation because the period during which writ and appeal proceedings were pending, along with the stay on collection and the security furnished for differential tax, could be excluded from the limitation computation. The court also upheld remand to the assessing authority because the assessee&#039;s objections had been raised but not properly considered, making fresh disposal appropriate rather than outright annulment of the assessment.</description>
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      <pubDate>Fri, 13 Dec 2002 00:00:00 +0530</pubDate>
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