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    <title>2022 (3) TMI 321 - MADHYA PRADESH HIGH COURT</title>
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    <description>The court quashed the orders passed by the Commissioner (Appeals) and the Tribunal due to improper service of the order by the Original Authority/Assessing Authority and the appeal being filed within the prescribed time limit. The matter was remitted back to the Commissioner (Appeals) for a decision on the appeals on merits. The court emphasized the importance of considering explanations for delays in appeals and did not express any opinion on the case&#039;s merits.</description>
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