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    <title>2014 (9) TMI 581 - Punjab and Haryana High Court</title>
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    <description>The judgment grants the petitioner liberty to file an appeal within a specified timeframe, considering the question of limitation. It recognizes the accessibility challenges faced by assessees in Punjab, Haryana, and Chandigarh in approaching the Tribunal in New Delhi, leading to a recommendation for establishing a Bench in Chandigarh. The judgment highlights the need for justice to be more accessible and affordable, urging the Ministry of Finance to consider setting up a Bench to address the litigants&#039; difficulties in the region.</description>
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