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    <title>2018 (5) TMI 1612 - KERALA HIGH COURT</title>
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    <description>The High Court directed the appellate authority to decide on condonation of delay applications within two months, emphasizing that if delay is condoned, stay petitions should be considered promptly. Proceedings for the realization of assessed amounts were deferred until decisions were made. The case underscores the significance of timely appeal filing, condonation of delay process, and the appellate authority&#039;s duty to promptly address such matters for tax justice and fairness.</description>
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      <description>The High Court directed the appellate authority to decide on condonation of delay applications within two months, emphasizing that if delay is condoned, stay petitions should be considered promptly. Proceedings for the realization of assessed amounts were deferred until decisions were made. The case underscores the significance of timely appeal filing, condonation of delay process, and the appellate authority&#039;s duty to promptly address such matters for tax justice and fairness.</description>
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