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    <title>2024 (10) TMI 1043 - BOMBAY HIGH COURT</title>
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    <description>Writ jurisdiction is not ordinarily entertained where an assessee has withdrawn a statutory appeal without exhausting the available appellate remedy. The Bombay High Court noted that a later claim of delayed knowledge of the tax order, including non-opening of an email by a consultant, did not justify bypassing the appeal process, especially where limitation prima facie runs from the date of knowledge. The Court also indicated that if the withdrawal is revoked and restoration is sought, the Appellate Authority must consider the request in accordance with law, taking into account the applicant&#039;s circumstances and the reasons for revocation.</description>
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      <link>https://www.taxtmi.com/caselaws?id=760444</link>
      <description>Writ jurisdiction is not ordinarily entertained where an assessee has withdrawn a statutory appeal without exhausting the available appellate remedy. The Bombay High Court noted that a later claim of delayed knowledge of the tax order, including non-opening of an email by a consultant, did not justify bypassing the appeal process, especially where limitation prima facie runs from the date of knowledge. The Court also indicated that if the withdrawal is revoked and restoration is sought, the Appellate Authority must consider the request in accordance with law, taking into account the applicant&#039;s circumstances and the reasons for revocation.</description>
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