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    <title>2002 (11) TMI 651 - CEGAT, BANGALORE</title>
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    <description>Where an adjudicating authority on remand fails to decide the specific issue directed by the appellate forum, the resulting order is liable to be set aside. The Tribunal required a clear finding on whether valid notice had been served on the partners of the dissolved firm before a demand under Section 11A could be confirmed. As the impugned order did not answer that core question and instead went beyond the scope of remand, it was held infirm. The matter was remanded again to the Commissioner for fresh consideration and a proper order after giving the party an opportunity of hearing.</description>
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      <title>2002 (11) TMI 651 - CEGAT, BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=108339</link>
      <description>Where an adjudicating authority on remand fails to decide the specific issue directed by the appellate forum, the resulting order is liable to be set aside. The Tribunal required a clear finding on whether valid notice had been served on the partners of the dissolved firm before a demand under Section 11A could be confirmed. As the impugned order did not answer that core question and instead went beyond the scope of remand, it was held infirm. The matter was remanded again to the Commissioner for fresh consideration and a proper order after giving the party an opportunity of hearing.</description>
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      <pubDate>Thu, 14 Nov 2002 00:00:00 +0530</pubDate>
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