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    <title>2020 (1) TMI 132 - KARNATAKA HIGH COURT</title>
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    <description>The court allowed the writ petition challenging the Income Tax Appellate Tribunal&#039;s orders for the assessment year 2012-13. It set aside the dismissal of a Misc. petition as time-barred, emphasizing the need for condonation of delay under Article 226 and 227 of the Constitution of India. The court remanded the matter to the ITAT for reconsideration on merits, quashing a previous order and directing an expedited decision. The dismissal of another petition was upheld, while highlighting the importance of timely filing and appropriate jurisdiction for seeking remedies.</description>
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      <description>The court allowed the writ petition challenging the Income Tax Appellate Tribunal&#039;s orders for the assessment year 2012-13. It set aside the dismissal of a Misc. petition as time-barred, emphasizing the need for condonation of delay under Article 226 and 227 of the Constitution of India. The court remanded the matter to the ITAT for reconsideration on merits, quashing a previous order and directing an expedited decision. The dismissal of another petition was upheld, while highlighting the importance of timely filing and appropriate jurisdiction for seeking remedies.</description>
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