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    <title>2002 (7) TMI 38 - GUJARAT High Court</title>
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    <description>The court found the decision flawed due to non-consideration of relevant criteria and absence of a personal hearing for the petitioner. The decision was quashed, and a fresh consideration with a personal hearing for the petitioner&#039;s representative was directed. The assessment orders were subject to the outcome of the application for condoning delay. If the delay is condoned, the petitioner can seek rectification of the assessment orders. The petition was allowed with directions for a fresh decision and assessment consideration based on the condonation outcome.</description>
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    <pubDate>Wed, 24 Jul 2002 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=12109</link>
      <description>The court found the decision flawed due to non-consideration of relevant criteria and absence of a personal hearing for the petitioner. The decision was quashed, and a fresh consideration with a personal hearing for the petitioner&#039;s representative was directed. The assessment orders were subject to the outcome of the application for condoning delay. If the delay is condoned, the petitioner can seek rectification of the assessment orders. The petition was allowed with directions for a fresh decision and assessment consideration based on the condonation outcome.</description>
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      <pubDate>Wed, 24 Jul 2002 00:00:00 +0530</pubDate>
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