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    <description>The appellant was permitted to pursue the statutory appeal against the assessment order, and the period from 15.03.2024 to 15.05.2024 was excluded for limitation purposes because writ proceedings were pending during that time. The appeal had already been filed within the condonable period, and the limited relief sought justified preserving the appellate remedy. The appellate authority was directed to consider the appeal independently and without being influenced by observations in the judgment under challenge.</description>
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