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    <title>2017 (2) TMI 1172 - ALLAHABAD HIGH COURT</title>
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    <description>The High Court allowed the appeal, setting aside the Tribunal&#039;s judgment due to its failure to adequately address the issue of whether the extended period of limitation should apply based on the Assessee&#039;s suppression of material facts. The High Court remanded the matter back to the Tribunal for a thorough reconsideration, emphasizing the need for a comprehensive analysis of the limitation issue and directed the Tribunal to expedite the decision-making process in this regard.</description>
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      <description>The High Court allowed the appeal, setting aside the Tribunal&#039;s judgment due to its failure to adequately address the issue of whether the extended period of limitation should apply based on the Assessee&#039;s suppression of material facts. The High Court remanded the matter back to the Tribunal for a thorough reconsideration, emphasizing the need for a comprehensive analysis of the limitation issue and directed the Tribunal to expedite the decision-making process in this regard.</description>
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