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    <title>1977 (1) TMI 55 - ITAT DELHI</title>
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    <description>No referable question of law arose from the appellate order because the core challenge concerned factual appreciation of whether the assessee had been denied an opportunity to produce additional forms and bills. The revisional authority had already accepted those materials and remanded the matter for fresh assessment, while the validity of two bills was left open for further examination by the assessing authority. As no final adjudication on the documents had been reached, the order did not crystallise any legal issue fit for reference under the taxing statute. The request to draw up a statement of case and refer the matter to the High Court was therefore rejected.</description>
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    <pubDate>Mon, 17 Jan 1977 00:00:00 +0530</pubDate>
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      <title>1977 (1) TMI 55 - ITAT DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=62651</link>
      <description>No referable question of law arose from the appellate order because the core challenge concerned factual appreciation of whether the assessee had been denied an opportunity to produce additional forms and bills. The revisional authority had already accepted those materials and remanded the matter for fresh assessment, while the validity of two bills was left open for further examination by the assessing authority. As no final adjudication on the documents had been reached, the order did not crystallise any legal issue fit for reference under the taxing statute. The request to draw up a statement of case and refer the matter to the High Court was therefore rejected.</description>
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      <pubDate>Mon, 17 Jan 1977 00:00:00 +0530</pubDate>
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