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    <title>2017 (9) TMI 1243 - KERALA HIGH COURT</title>
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    <description>In appeals filed only by the assessee, the Tribunal restored the assessing officer&#039;s orders and thereby increased the assessee&#039;s tax liability, despite no appeal or cross objection by the Revenue. The High Court noted that the resulting issues were not properly framed or considered, particularly given the substantial difference in liability, and held that the controversy required fresh examination in light of the cited precedent. The Tribunal&#039;s common order in the appeals and rectification applications was set aside, and the matter was remitted for decision afresh in accordance with law.</description>
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      <title>2017 (9) TMI 1243 - KERALA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=348486</link>
      <description>In appeals filed only by the assessee, the Tribunal restored the assessing officer&#039;s orders and thereby increased the assessee&#039;s tax liability, despite no appeal or cross objection by the Revenue. The High Court noted that the resulting issues were not properly framed or considered, particularly given the substantial difference in liability, and held that the controversy required fresh examination in light of the cited precedent. The Tribunal&#039;s common order in the appeals and rectification applications was set aside, and the matter was remitted for decision afresh in accordance with law.</description>
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      <pubDate>Fri, 18 Aug 2017 00:00:00 +0530</pubDate>
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