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    <title>2026 (6) TMI 1227 - GAUHATI HIGH COURT</title>
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    <description>Where an ex parte order was not shown to be within the assessee&#039;s knowledge, limitation for filing the appeal was treated as running from the date of knowledge, and the delay was condoned on that basis. The statutory pre-deposit requirement, however, was treated as mandatory and was not waived; time was granted to make the deposit so the appeal could be examined on merits. The appellate order was set aside, the appeal restored, and the matter remitted for fresh consideration after compliance with the deposit condition.</description>
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      <link>https://www.taxtmi.com/caselaws?id=793846</link>
      <description>Where an ex parte order was not shown to be within the assessee&#039;s knowledge, limitation for filing the appeal was treated as running from the date of knowledge, and the delay was condoned on that basis. The statutory pre-deposit requirement, however, was treated as mandatory and was not waived; time was granted to make the deposit so the appeal could be examined on merits. The appellate order was set aside, the appeal restored, and the matter remitted for fresh consideration after compliance with the deposit condition.</description>
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