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    <title>2009 (9) TMI 891 - BOMBAY HIGH COURT</title>
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    <description>Delay in challenging assessment orders was treated as sufficiently explained where one petitioner was hospitalised in ICU, the business had closed, and the other partner was abroad. On that factual basis, the ex parte assessment and appellate orders were set aside. The court considered that remand to the appellate forums would serve no useful purpose and that the matter should be restored to the assessing officer for a fresh decision after giving the petitioners an opportunity to adduce evidence. The relief was granted subject to costs and compliance directions.</description>
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      <link>https://www.taxtmi.com/caselaws?id=164505</link>
      <description>Delay in challenging assessment orders was treated as sufficiently explained where one petitioner was hospitalised in ICU, the business had closed, and the other partner was abroad. On that factual basis, the ex parte assessment and appellate orders were set aside. The court considered that remand to the appellate forums would serve no useful purpose and that the matter should be restored to the assessing officer for a fresh decision after giving the petitioners an opportunity to adduce evidence. The relief was granted subject to costs and compliance directions.</description>
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