Supreme Court allows tax appeal, remits for de novo consideration, sets aside order on delay issue.

The Supreme Court granted leave, remitted a tax appeal to the High Court for de novo consideration, and set aside the impugned order due to a delay issue. The court did not express any opinion on the case's merits, and the civil appeal was allowed.

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The Supreme Court granted leave and remitted a tax appeal to the High Court for de novo consideration on merits, setting aside the impugned order due to a delay issue. The court did not express any opinion on the case's merits. The civil appeal was allowed.

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