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    <title>2005 (1) TMI 50 - ALLAHABAD High Court</title>
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    <description>The High Court of ALLAHABAD upheld the order of the Income-tax Appellate Tribunal, Allahabad, which had remanded the case back to the Commissioner of Income-tax (Appeals) for fresh disposal. The Court found no fault in the Tribunal&#039;s decision, citing precedent that no reference lies when a case is remanded for a fresh hearing without deciding any point against either party. The outcome favored the Revenue over the assessee, with no order as to costs.</description>
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      <description>The High Court of ALLAHABAD upheld the order of the Income-tax Appellate Tribunal, Allahabad, which had remanded the case back to the Commissioner of Income-tax (Appeals) for fresh disposal. The Court found no fault in the Tribunal&#039;s decision, citing precedent that no reference lies when a case is remanded for a fresh hearing without deciding any point against either party. The outcome favored the Revenue over the assessee, with no order as to costs.</description>
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