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    <title>2017 (11) TMI 531 - BOMBAY HIGH COURT</title>
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    <description>The Court quashed the order of the Appellate Tribunal, stating that the Tribunal should have considered granting the petitioners the benefit of principles analogous to Section 14(2) of the Limitation Act. The matter was remitted to the Tribunal for reconsideration of the petitioners&#039; request for exclusion of time under Section 14(2). The Court set aside the previous order, restored the applications to the Tribunal&#039;s file, and directed the parties to appear for a hearing to determine if the petitioners qualify for invoking Section 14(2) principles.</description>
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      <link>https://www.taxtmi.com/caselaws?id=350652</link>
      <description>The Court quashed the order of the Appellate Tribunal, stating that the Tribunal should have considered granting the petitioners the benefit of principles analogous to Section 14(2) of the Limitation Act. The matter was remitted to the Tribunal for reconsideration of the petitioners&#039; request for exclusion of time under Section 14(2). The Court set aside the previous order, restored the applications to the Tribunal&#039;s file, and directed the parties to appear for a hearing to determine if the petitioners qualify for invoking Section 14(2) principles.</description>
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