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    <description>A writ petition challenging an assessment for the tax period 2020-21 was disposed of by granting liberty to file a statutory appeal within two weeks along with the prescribed pre-deposit and an application for condonation of delay. The appellate authority was directed to consider the appeal in accordance with law, taking into account that the petitioner had been pursuing the writ remedy. The operative effect is that the assessee was required to pursue the statutory appellate route, subject to compliance with pre-deposit and delay-condonation requirements.</description>
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