2024 (1) TMI 31

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..... and 2018-19 - HELD THAT:- Admittedly, the petitioner did not make an application for refund within the period provided. The reason stated for the application not having been filed is a dispute with the party respondent - It is not satisfying that the reason stated is reasonable nor can the limitation be extended under Section 54(1). There are absolutely no reason to entertain the writ petition and .....

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