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    <title>2017 (8) TMI 56 - CESTAT KOLKATA</title>
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    <description>The Tribunal set aside the impugned orders and remanded the matters to the original adjudicating authority to decide the jurisdiction issue after the Supreme Court&#039;s decision. The Tribunal emphasized maintaining the status quo and ensuring the assessee&#039;s right to be heard, following a similar course of action in consideration of pending appeals and conflicting High Court decisions. The Tribunal aimed to uphold fairness and rights of the assessee by resolving the jurisdiction issue first before proceeding on the merits post the Supreme Court&#039;s decision.</description>
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      <link>https://www.taxtmi.com/caselaws?id=345998</link>
      <description>The Tribunal set aside the impugned orders and remanded the matters to the original adjudicating authority to decide the jurisdiction issue after the Supreme Court&#039;s decision. The Tribunal emphasized maintaining the status quo and ensuring the assessee&#039;s right to be heard, following a similar course of action in consideration of pending appeals and conflicting High Court decisions. The Tribunal aimed to uphold fairness and rights of the assessee by resolving the jurisdiction issue first before proceeding on the merits post the Supreme Court&#039;s decision.</description>
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