Recovery action challenged after 10 years. Petitioner didn't appeal timely. Writ Petition dismissed.

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....The High Court dismissed a challenge to a recovery notice u/s 10 years after assessment/re-assessment orders were passed. The petitioner did not appeal timely, leading to dismissal of the Writ Petition. The respondent's lack of counter affidavit did not affect the decision. The court found no merit in the petition due to the petitioner's failure to appeal the assessment/re-assessment orders for multiple Assessment Years. The Writ Petition was dismissed accordingly.....