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    <title>2024 (1) TMI 1494 - PATNA HIGH COURT</title>
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    <description>HC held that the petitioner failed to challenge the assessment within the period prescribed by the SC&#039;s suspension of limitation and its 90-day revival window from 28.02.2022; the petitioner could have appealed by 28.05.2022 but did not, and filed the writ on 02.11.2022 with no explanation for the delay. In these circumstances, HC declined to interfere with the assessment order.</description>
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      <description>HC held that the petitioner failed to challenge the assessment within the period prescribed by the SC&#039;s suspension of limitation and its 90-day revival window from 28.02.2022; the petitioner could have appealed by 28.05.2022 but did not, and filed the writ on 02.11.2022 with no explanation for the delay. In these circumstances, HC declined to interfere with the assessment order.</description>
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