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    <title>2013 (3) TMI 700 - CALCUTTA HIGH COURT</title>
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    <description>The High Court dismissed the writ petition challenging the order dismissing the appeal due to a delay in filing under section 85 of the Finance Act, 1994. The Court held that the delay could not be condoned beyond the prescribed period, emphasizing the limitations set by statutory provisions. The Court distinguished previous judgments and clarified that the power to admit appeals after the prescribed period did not apply in this case. Consequently, the writ petition was dismissed, and each party was directed to bear their own costs.</description>
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    <pubDate>Wed, 13 Mar 2013 00:00:00 +0530</pubDate>
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      <title>2013 (3) TMI 700 - CALCUTTA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=182582</link>
      <description>The High Court dismissed the writ petition challenging the order dismissing the appeal due to a delay in filing under section 85 of the Finance Act, 1994. The Court held that the delay could not be condoned beyond the prescribed period, emphasizing the limitations set by statutory provisions. The Court distinguished previous judgments and clarified that the power to admit appeals after the prescribed period did not apply in this case. Consequently, the writ petition was dismissed, and each party was directed to bear their own costs.</description>
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      <pubDate>Wed, 13 Mar 2013 00:00:00 +0530</pubDate>
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