2009 (3) TMI 205

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..... s), whereby, the delay in preferring Appeals by the petitioner before Commissioner (Appeals) was not condoned and the appeals came to be dismissed as being barred by limitation. The order of Commissioner (Appeals) has been confirmed by the Tribunal vide order dated 27-9-2005. The petitioner had also preferred Restoration/Rectification Application, which came to be rejected by the Tribunal vide ord .....

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..... liance on the observations made in Paragraph No. 19 of the judgment in support of the case of the petitioner to submit that in extra ordinary cases it is permissible to an assessee to invoke writ jurisdiction of the High Court so as to avoid gross injustice. There can be no dispute to the aforesaid exception as enunciated in the aforesaid judgment. However, when the facts of the present case are e .....

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