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    <title>1970 (11) TMI 22 - ALLAHABAD High Court</title>
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    <description>A writ challenge to tax recovery was held unsustainable where the assessee had not sought quashing of the underlying assessment orders and approached the court after inordinate, unexplained delay. The court treated the belated attempt to dispute liability as barred by lack of due diligence. It also held that review of an Article 226 order is confined to recognised review grounds under the civil procedure framework, and could not be granted without new matter, important evidence, or an error apparent on the face of the record. The review order was therefore found impermissible.</description>
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    <pubDate>Wed, 25 Nov 1970 00:00:00 +0530</pubDate>
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      <title>1970 (11) TMI 22 - ALLAHABAD High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=8155</link>
      <description>A writ challenge to tax recovery was held unsustainable where the assessee had not sought quashing of the underlying assessment orders and approached the court after inordinate, unexplained delay. The court treated the belated attempt to dispute liability as barred by lack of due diligence. It also held that review of an Article 226 order is confined to recognised review grounds under the civil procedure framework, and could not be granted without new matter, important evidence, or an error apparent on the face of the record. The review order was therefore found impermissible.</description>
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      <pubDate>Wed, 25 Nov 1970 00:00:00 +0530</pubDate>
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