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    <title>2001 (10) TMI 77 - CALCUTTA High Court</title>
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    <description>The court quashed the impugned decisions and directed the Revenue official to assess the return filed by the petitioner upon submission of the necessary application in Form No. 30 for the refund claim. The petitioner was instructed to submit the application within a specified timeframe, and the court waived the time bar due to the prolonged legal proceedings. The application was allowed, and no costs were awarded.</description>
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      <link>https://www.taxtmi.com/caselaws?id=13075</link>
      <description>The court quashed the impugned decisions and directed the Revenue official to assess the return filed by the petitioner upon submission of the necessary application in Form No. 30 for the refund claim. The petitioner was instructed to submit the application within a specified timeframe, and the court waived the time bar due to the prolonged legal proceedings. The application was allowed, and no costs were awarded.</description>
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