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    <title>2025 (8) TMI 1727 - SC Order</title>
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    <description>Gross delay in the Revenue&#039;s Special Leave Petitions was found to be unsatisfactorily explained, so the delay was not condoned and the petitions were not entertained on that basis. The matters were treated as governed by the earlier ruling in Union of India v. Rajeev Bansal, and the petitions were disposed of in terms of that decision. Assessing officers were to decide objections in accordance with that legal position, while assessees remained free to pursue available remedies on issues not concluded by the earlier judgment.</description>
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      <description>Gross delay in the Revenue&#039;s Special Leave Petitions was found to be unsatisfactorily explained, so the delay was not condoned and the petitions were not entertained on that basis. The matters were treated as governed by the earlier ruling in Union of India v. Rajeev Bansal, and the petitions were disposed of in terms of that decision. Assessing officers were to decide objections in accordance with that legal position, while assessees remained free to pursue available remedies on issues not concluded by the earlier judgment.</description>
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