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    <description>The Supreme Court of India dismissed a special leave petition in 2018, permitting the petitioner to seek an extension of time from the Assessing Authority. The petitioner was represented by Mr. Renjith B. Marar, Ms. Lakshmi N. Kaimal, Mr. Vishnu P., and Mr. Anubhav Anand Pandey, while the respondent did not appear.</description>
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