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    <title>2015 (4) TMI 1081 - GUJARAT HIGH COURT</title>
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    <description>The High Court remanded the case to the first Appellate Authority to consider the appeals on their merits without requiring pre-deposit. The Court found that the Tribunal erred in deciding on the merits when the appeals were against the dismissal for non-deposit. The Tribunal&#039;s quashing of the reassessment order, deletion of penalties under Section 34(7) and 34(12), and deletion of interest were all set aside for proper consideration based on legal procedures.</description>
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      <link>https://www.taxtmi.com/caselaws?id=180649</link>
      <description>The High Court remanded the case to the first Appellate Authority to consider the appeals on their merits without requiring pre-deposit. The Court found that the Tribunal erred in deciding on the merits when the appeals were against the dismissal for non-deposit. The Tribunal&#039;s quashing of the reassessment order, deletion of penalties under Section 34(7) and 34(12), and deletion of interest were all set aside for proper consideration based on legal procedures.</description>
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      <pubDate>Wed, 01 Apr 2015 00:00:00 +0530</pubDate>
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