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M.AS. (COND) NOS.382/LB, 381/LB, I.T.AS. NOS.2988/LB AND 2989/LB OF 2004, DECIDED ON 22ND FEBRUARY, versus M.AS. (COND) NOS.382/LB, 381/LB, I.T.AS. NOS.2988/LB AND 2989/LB OF 2004, DECIDED ON 22ND FEBRUARY,


Sections 134 (4), 138 and Second Schedule, CL (118A) Limitation Act (IX of 1908), retaining the denial of the first Assistant Officer assessing the appellate tribunal convention on section 3 delay. The first appellate authority elected to contest the order. The Member (Judicial), who was exempted from the Central Board of Revenue's request for review before the Income Tax Appellate Tribunal, requested the Assistant Appellate Tribunal to appeal the appeal. Appeals were also preferred against the order of the First Appellate Authority. The SC did not follow this advice and instead filed a writ petition before the High Court against the order of a member of the Central Board of Revenue to file an appeal. The time was up and the writ was over. This single constitutional petition was dealt with by the High Court observing that you can file an appeal before you wish. The Income Tax Appellate Tribunal / Assisi filed an appeal (heartily) before the Appellate Tribunal for a delay in granting the order of the First Appellate Authority. The delay in assessing accuracy with requests for condolences was contrary to any merit of this request, as Essex had twice been grossly negligent. Under the law, the first appellant failed to file an appeal before the appellate tribunal in order to seek appropriate relief by filing an appeal before the appropriate forum even though it was aware that the department had violated these orders. Appeal was filed. First the appellate authority and the second, despite the fact that the SCCC has filed before the appellate tribunal as respondent

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