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    <title>1980 (1) TMI 2 - Supreme Court</title>
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    <description>The Supreme Court upheld the High Court&#039;s decision to direct a fresh assessment in a tax matter. The appellant had challenged the assessment order, arguing it was barred by limitation, but the Supreme Court ruled that the period of stay by court orders excluded from the limitation computation. Additionally, the High Court was found to have acted within its jurisdiction and in the sound exercise of its discretion by ordering a fresh assessment to ensure complete justice between the parties.</description>
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      <link>https://www.taxtmi.com/caselaws?id=5830</link>
      <description>The Supreme Court upheld the High Court&#039;s decision to direct a fresh assessment in a tax matter. The appellant had challenged the assessment order, arguing it was barred by limitation, but the Supreme Court ruled that the period of stay by court orders excluded from the limitation computation. Additionally, the High Court was found to have acted within its jurisdiction and in the sound exercise of its discretion by ordering a fresh assessment to ensure complete justice between the parties.</description>
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