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    <title>2020 (3) TMI 641 - BOMBAY HIGH COURT</title>
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    <description>The article addresses whether the extended period of limitation could be invoked where the penalty issue was decided in the appellant&#039;s favour. It notes that the appeal was disposed of by following an earlier decision in a connected matter on the principal questions, and that the penalty-related issue was answered consistently with the merits finding in favour of the appellant. The remaining limitation question was nevertheless answered in favour of the Revenue and against the respondent, indicating that the limitation issue was treated separately from the penalty discussion.</description>
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      <description>The article addresses whether the extended period of limitation could be invoked where the penalty issue was decided in the appellant&#039;s favour. It notes that the appeal was disposed of by following an earlier decision in a connected matter on the principal questions, and that the penalty-related issue was answered consistently with the merits finding in favour of the appellant. The remaining limitation question was nevertheless answered in favour of the Revenue and against the respondent, indicating that the limitation issue was treated separately from the penalty discussion.</description>
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