2024 (12) TMI 512

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Full Text of the Document

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....Parties : Mr. S. Mishra , Advocate ( Standing Counsel ) ORDER 1. Mr. Roy, learned advocate appears on behalf of petitioner and files additional affidavit dated 23rd October, 2024 pursuant to leave granted on order dated 7th October, 2024. He submits, the return was not filed due to unavoidable circumstances. His client be relegated to appeal. Revenue can have no objection because it was their ....