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    <title>2013 (9) TMI 1079 - GUJARAT HIGH COURT</title>
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    <description>The Court quashed the ITAT judgment and remitted both appeals back to the Tribunal for a decision on merits, including the additional ground raised by the assessee regarding the validity of the notice under Section 158BD of the Income Tax Act. The Tribunal was directed to decide both appeals in accordance with the law and on merits, with the discretion to consider additional evidence or further investigation if required. No costs were awarded in this matter.</description>
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      <description>The Court quashed the ITAT judgment and remitted both appeals back to the Tribunal for a decision on merits, including the additional ground raised by the assessee regarding the validity of the notice under Section 158BD of the Income Tax Act. The Tribunal was directed to decide both appeals in accordance with the law and on merits, with the discretion to consider additional evidence or further investigation if required. No costs were awarded in this matter.</description>
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