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    <title>2023 (4) TMI 51 - ALLAHABAD HIGH COURT</title>
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    <description>A writ petition filed in bona fide belief and later dismissed with liberty to pursue the statutory remedy was treated as a sufficient explanation for a 111-day delay, which was condoned and the appeal directed to be numbered. The appeal was then admitted on two limited questions: whether mandatory pre-deposit could be insisted upon when the appellant claimed no recoverable assets remained after auction of immovable property and liquidation of the factory, and whether it was proper to place an honest assessee and a dishonest assessee on the same footing. No substantive merits were decided.</description>
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    <pubDate>Tue, 14 Mar 2023 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=436025</link>
      <description>A writ petition filed in bona fide belief and later dismissed with liberty to pursue the statutory remedy was treated as a sufficient explanation for a 111-day delay, which was condoned and the appeal directed to be numbered. The appeal was then admitted on two limited questions: whether mandatory pre-deposit could be insisted upon when the appellant claimed no recoverable assets remained after auction of immovable property and liquidation of the factory, and whether it was proper to place an honest assessee and a dishonest assessee on the same footing. No substantive merits were decided.</description>
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