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    <title>2023 (12) TMI 941 - PATNA HIGH COURT</title>
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    <description>HC dismissed writ petition challenging tax assessment order. Despite multiple notices, the assessee failed to respond and filed an appeal beyond the prescribed limitation period. The court emphasized adherence to statutory timelines and held that no extension could be granted under Article 226, rejecting the petitioner&#039;s challenge to the ex parte assessment order.</description>
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      <description>HC dismissed writ petition challenging tax assessment order. Despite multiple notices, the assessee failed to respond and filed an appeal beyond the prescribed limitation period. The court emphasized adherence to statutory timelines and held that no extension could be granted under Article 226, rejecting the petitioner&#039;s challenge to the ex parte assessment order.</description>
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