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    <title>2021 (7) TMI 641 - ANDHRA PRADESH HIGH COURT</title>
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    <description>The court upheld the assessing authority&#039;s decision to refuse permission for filing &#039;F&#039; forms for interstate transfer due to lack of sufficient cause for the delay. The petitioner&#039;s reasons of business closure and unawareness of assessment proceedings were deemed inadequate. The court emphasized the need for a valid explanation for belated submission of forms and dismissed the Writ Petition, finding no illegality in the assessing authority&#039;s decision.</description>
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      <description>The court upheld the assessing authority&#039;s decision to refuse permission for filing &#039;F&#039; forms for interstate transfer due to lack of sufficient cause for the delay. The petitioner&#039;s reasons of business closure and unawareness of assessment proceedings were deemed inadequate. The court emphasized the need for a valid explanation for belated submission of forms and dismissed the Writ Petition, finding no illegality in the assessing authority&#039;s decision.</description>
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