Uttarakhand High Court
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Rulings of the High Court of Uttarakhand, newest first.
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Uttarakhand High Court
Where assessee filed rectification application within time under Section 161 read with Notification 22/2024-CT, treating three-month timeline for disposal as mandatory was incorrect since such period is directory, hence expiry does not render authority functus officio and rejection as time-barred despite timely application was unsustainable and matter is to be decided on merits