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    <title>1981 (12) TMI 145 - ALLAHABAD HIGH COURT</title>
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    <description>Revisional jurisdiction includes an incidental power to stay reassessment proceedings pending challenge to a remand order, but that discretion must be exercised with reasons. A bare refusal of stay, especially where continuation of reassessment could render the superior challenge infructuous, is not sustainable. The refusal to stay was therefore set aside, and the revising authority was directed to reconsider the stay request afresh in accordance with law.</description>
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    <pubDate>Thu, 03 Dec 1981 00:00:00 +0530</pubDate>
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      <title>1981 (12) TMI 145 - ALLAHABAD HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=153261</link>
      <description>Revisional jurisdiction includes an incidental power to stay reassessment proceedings pending challenge to a remand order, but that discretion must be exercised with reasons. A bare refusal of stay, especially where continuation of reassessment could render the superior challenge infructuous, is not sustainable. The refusal to stay was therefore set aside, and the revising authority was directed to reconsider the stay request afresh in accordance with law.</description>
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