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    <title>2019 (5) TMI 38 - DELHI HIGH COURT</title>
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    <description>The Court allowed the petitioner to file an appeal in his individual capacity against the order imposing tax liability upon the company. The appeal, whether filed electronically or manually within thirty days, would be accepted, entertained, and processed by the CIT(A) without being dismissed solely on the basis of limitation. The petitioner was granted the right to appeal against the assessment order independently without the need for the company&#039;s login details and password.</description>
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      <description>The Court allowed the petitioner to file an appeal in his individual capacity against the order imposing tax liability upon the company. The appeal, whether filed electronically or manually within thirty days, would be accepted, entertained, and processed by the CIT(A) without being dismissed solely on the basis of limitation. The petitioner was granted the right to appeal against the assessment order independently without the need for the company&#039;s login details and password.</description>
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