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    <title>2015 (2) TMI 232 - MADRAS HIGH COURT</title>
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    <description>The appeal did not survive for independent adjudication because the Tribunal&#039;s earlier order had already been wholly set aside and the matter remitted for fresh consideration. In that situation, the High Court held that the dispute could not be finally decided on the limited issue urged in the appeal, as the assessee was free to raise all related contentions, including the confiscation claim, before the Tribunal in de novo proceedings. The appeal was therefore allowed by way of remand, leaving the merits open for reconsideration in accordance with law.</description>
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      <title>2015 (2) TMI 232 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=256232</link>
      <description>The appeal did not survive for independent adjudication because the Tribunal&#039;s earlier order had already been wholly set aside and the matter remitted for fresh consideration. In that situation, the High Court held that the dispute could not be finally decided on the limited issue urged in the appeal, as the assessee was free to raise all related contentions, including the confiscation claim, before the Tribunal in de novo proceedings. The appeal was therefore allowed by way of remand, leaving the merits open for reconsideration in accordance with law.</description>
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      <pubDate>Fri, 19 Dec 2014 00:00:00 +0530</pubDate>
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