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    <title>2018 (3) TMI 851 - ALLAHABAD HIGH COURT</title>
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    <description>The Tribunal set aside conflicting orders from the Commissioner (Appeals) in cross-appeals, emphasizing the need to prevent conflicting decisions. The Tribunal remanded the appeals for fresh consideration to maintain policy and judicial discipline. The conflict arose from separate appeals by the assessee and revenue, resulting in conflicting decisions. Despite the revenue&#039;s challenge, the Tribunal upheld its decision, highlighting the importance of setting aside conflicting orders and ensuring adherence to legal procedures. The appeals were dismissed for lacking merit, with no costs imposed, emphasizing the significance of consistency and adherence to legal procedures in handling such appeals.</description>
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      <link>https://www.taxtmi.com/caselaws?id=357148</link>
      <description>The Tribunal set aside conflicting orders from the Commissioner (Appeals) in cross-appeals, emphasizing the need to prevent conflicting decisions. The Tribunal remanded the appeals for fresh consideration to maintain policy and judicial discipline. The conflict arose from separate appeals by the assessee and revenue, resulting in conflicting decisions. Despite the revenue&#039;s challenge, the Tribunal upheld its decision, highlighting the importance of setting aside conflicting orders and ensuring adherence to legal procedures. The appeals were dismissed for lacking merit, with no costs imposed, emphasizing the significance of consistency and adherence to legal procedures in handling such appeals.</description>
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