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    <title>2023 (4) TMI 1245 - PATNA HIGH COURT</title>
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    <description>HC dismissed writ petition challenging tax assessment appeal rejection. Despite pandemic-related limitation extension, appellant filed appeal beyond prescribed deadline. Court held alternate remedies existed and extraordinary jurisdiction under Article 226 should not be invoked when statutory timelines were not diligently followed. Appeal was rejected on procedural grounds related to delay.</description>
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      <title>2023 (4) TMI 1245 - PATNA HIGH COURT</title>
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      <description>HC dismissed writ petition challenging tax assessment appeal rejection. Despite pandemic-related limitation extension, appellant filed appeal beyond prescribed deadline. Court held alternate remedies existed and extraordinary jurisdiction under Article 226 should not be invoked when statutory timelines were not diligently followed. Appeal was rejected on procedural grounds related to delay.</description>
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