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    <title>2012 (10) TMI 965 - ALLAHABAD HIGH COURT</title>
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    <description>Where seized survey material, loose papers and form F declarations were unclear and required fresh verification, a remand for re-examination was justified because the Tribunal, as the final fact-finding authority, could direct fresh adjudication when material facts remained uncertain. The High Court found no error in the Tribunal&#039;s decision to send the matter back to the assessing authority, and no interference was warranted in revision. The remand order was therefore sustained, as no question of law arose for interference on the facts presented.</description>
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    <pubDate>Thu, 04 Oct 2012 00:00:00 +0530</pubDate>
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      <title>2012 (10) TMI 965 - ALLAHABAD HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=167771</link>
      <description>Where seized survey material, loose papers and form F declarations were unclear and required fresh verification, a remand for re-examination was justified because the Tribunal, as the final fact-finding authority, could direct fresh adjudication when material facts remained uncertain. The High Court found no error in the Tribunal&#039;s decision to send the matter back to the assessing authority, and no interference was warranted in revision. The remand order was therefore sustained, as no question of law arose for interference on the facts presented.</description>
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      <pubDate>Thu, 04 Oct 2012 00:00:00 +0530</pubDate>
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