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    <title>2016 (7) TMI 1249 - ALLAHABAD HIGH COURT</title>
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    <description>The High Court emphasized that appeals against rejection of interim relief are permissible only when involving substantial questions of law under Section 260-A of the Income-tax Act, 1961. It questioned the ITAT&#039;s jurisdiction to hear appeals against CIT (A) orders on stay applications, stressing the need for adherence to legal principles and past judgments. The case underscored the importance of consistency in decision-making and delineating jurisdictional boundaries for appellate bodies in tax matters, highlighting the significance of interpreting relevant provisions accurately.</description>
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      <description>The High Court emphasized that appeals against rejection of interim relief are permissible only when involving substantial questions of law under Section 260-A of the Income-tax Act, 1961. It questioned the ITAT&#039;s jurisdiction to hear appeals against CIT (A) orders on stay applications, stressing the need for adherence to legal principles and past judgments. The case underscored the importance of consistency in decision-making and delineating jurisdictional boundaries for appellate bodies in tax matters, highlighting the significance of interpreting relevant provisions accurately.</description>
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