Where assessee filed writ petition challenging appellate order by which appeal of assessee was rejected on ground of delay, since appellate remedy was availed with gross delay and it was not case of assessee that show-cause notice was not received by him or he had in fact filed a return in continuous period of six months, writ petition was to be dismissed – Rajesh Kumar Dubey v. Union of India – [2024] 162 taxmann.com 37 (Patna)