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Dept’s Appeals Should Not be Dismissed For Delay
The High Court dismissed the department’s appeal on the ground of delay. On appeal to the Supreme Court, HELD allowing the appeal:
Looking to the amount of tax involved in this case, we are of the view that the High Court ought to have decided the matter on merits. In all such cases where there is delay on the part of the Department, we request the High Court to consider imposing costs but certainly it should examine the cases on merits and should not dispose of cases merely on the ground of delay, particularly when huge stakes are involved.
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