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    <title>2016 (8) TMI 136 - GUJARAT HIGH COURT</title>
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    <description>At the stage of entertaining the second appeal, the High Court confined itself to the pre-deposit issue and did not examine the reassessment merits. It directed the petitioner to produce proof of the claimed prior payment before the Tribunal. If that payment, or any part of it, was established, the Tribunal was to verify it and require deposit of the balance so that the total pre-deposit reached the demanded amount. The appellate forum was then to consider the second appeal in accordance with law, leaving the tax dispute itself undecided.</description>
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    <pubDate>Thu, 28 Jul 2016 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=330752</link>
      <description>At the stage of entertaining the second appeal, the High Court confined itself to the pre-deposit issue and did not examine the reassessment merits. It directed the petitioner to produce proof of the claimed prior payment before the Tribunal. If that payment, or any part of it, was established, the Tribunal was to verify it and require deposit of the balance so that the total pre-deposit reached the demanded amount. The appellate forum was then to consider the second appeal in accordance with law, leaving the tax dispute itself undecided.</description>
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      <pubDate>Thu, 28 Jul 2016 00:00:00 +0530</pubDate>
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