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    <title>2021 (12) TMI 1477 - RAJASTHAN HIGH COURT</title>
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    <description>The HC directed the petitioner to file an appeal against the assessment order under Section 246A of the Income Tax Act, 1961, by 15.01.2022. The Court acknowledged the delay in filing due to the pursuit of a writ petition and instructed the appellate authority to consider the appeal on its merits, disregarding the delay. The petitioner was permitted to raise all relevant grounds, including those concerning a special audit. The stay petition was disposed of in accordance with these directions, ensuring the petitioner&#039;s rights were preserved.</description>
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      <description>The HC directed the petitioner to file an appeal against the assessment order under Section 246A of the Income Tax Act, 1961, by 15.01.2022. The Court acknowledged the delay in filing due to the pursuit of a writ petition and instructed the appellate authority to consider the appeal on its merits, disregarding the delay. The petitioner was permitted to raise all relevant grounds, including those concerning a special audit. The stay petition was disposed of in accordance with these directions, ensuring the petitioner&#039;s rights were preserved.</description>
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