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    <description>HC allowed the writ petition challenging tax authority&#039;s appeal dismissal. The court found the 47-day delay in filing appeal was marginally acceptable and remanded the matter to appellate authority for fresh consideration on merits. The HC directed review of bank account attachment and mandated expeditious appeal hearing, recognizing procedural challenges arising from non-constitution of appellate tribunal.</description>
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      <description>HC allowed the writ petition challenging tax authority&#039;s appeal dismissal. The court found the 47-day delay in filing appeal was marginally acceptable and remanded the matter to appellate authority for fresh consideration on merits. The HC directed review of bank account attachment and mandated expeditious appeal hearing, recognizing procedural challenges arising from non-constitution of appellate tribunal.</description>
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