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2018 (8) TMI 66 - KERALA HIGH COURTCondonation of delay in filing appeal - Validity of assessment orders - Form 18 declarations produced by the assessee being not genuine - concessional rate of tax - Held that:- We need not look into the facts or the sustainability of Exhibit P4 as of now, since the appellant is guilty of laches on account of the long delay. The appellant is said to have filed an appeal itself in the year 2011, belatedly too. The pre-condition of deposit of the tax demanded was also not satisfied. The appellant also did not choose to approach this Court under Article 226 of the Constitution at that point - The writ petition itself is filed in the year 2018. The appeal cannot be entertained and is thus dismissed.
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