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    <title>2026 (4) TMI 1818 - BOMBAY HIGH COURT</title>
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    <description>Assessment orders passed almost ten years after Form-H notices were unsustainable because the governing Rule 25 framework required completion within a reasonable time. The Court applied the earlier Siemens Limited ruling that assessment proceedings cannot remain pending indefinitely, and found no legally adequate explanation for the prolonged inaction. The same delay defect affected the connected petitions, so the assessments were quashed as contrary to the statutory scheme and unreasonable delay principles.</description>
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      <description>Assessment orders passed almost ten years after Form-H notices were unsustainable because the governing Rule 25 framework required completion within a reasonable time. The Court applied the earlier Siemens Limited ruling that assessment proceedings cannot remain pending indefinitely, and found no legally adequate explanation for the prolonged inaction. The same delay defect affected the connected petitions, so the assessments were quashed as contrary to the statutory scheme and unreasonable delay principles.</description>
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