2021 (11) TMI 1099

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....r the appellant Mr. Avra Majumdar, Adv. for the respondent ORDER GA/1/2021 We have heard Mr. Asok Bhowmick, learned Counsel appearing for the appellant/revenue and Mr. Avra Majumder, learned Counsel appearing for the respondent/assessee. There is delay of 750 days in filing the appeal. It is submitted by the learned standing counsel for the appellant that initially the Department was o....