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    <description>The HC permitted the petitioner to file an application for condonation of delay regarding the late filing of monthly returns, challenging the best of judgment assessment. The Court acknowledged the amendment extending the limitation period and the discrepancy between the actual tax liability and assessed amount, directing the respondent to review the application, thereby granting relief to the petitioner.</description>
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      <description>The HC permitted the petitioner to file an application for condonation of delay regarding the late filing of monthly returns, challenging the best of judgment assessment. The Court acknowledged the amendment extending the limitation period and the discrepancy between the actual tax liability and assessed amount, directing the respondent to review the application, thereby granting relief to the petitioner.</description>
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