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    <title>1967 (1) TMI 6 - BOMBAY High Court</title>
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    <description>Belated writ challenges to income-tax rectification orders are not maintainable merely because want of jurisdiction is alleged. Gross unexplained delay and laches may defeat relief in certiorari or prohibition unless a patent and immediately apparent absence of jurisdiction is clearly established. Rectification attempts do not by themselves satisfactorily explain prolonged delay. Where the asserted jurisdictional defect is not clear enough to justify disregarding delay, writ relief may be declined and the petition dismissed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=6805</link>
      <description>Belated writ challenges to income-tax rectification orders are not maintainable merely because want of jurisdiction is alleged. Gross unexplained delay and laches may defeat relief in certiorari or prohibition unless a patent and immediately apparent absence of jurisdiction is clearly established. Rectification attempts do not by themselves satisfactorily explain prolonged delay. Where the asserted jurisdictional defect is not clear enough to justify disregarding delay, writ relief may be declined and the petition dismissed.</description>
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