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    <title>2018 (8) TMI 1210 - ALLAHABAD HIGH COURT</title>
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    <description>Where connected assessment-year disputes on the same exemption issue had already been remanded to the First Appellate Authority, the Court applied the same course to avoid inconsistent remand directions across proceedings for the same assessee. It set aside the orders below and directed fresh disposal of the appeal by the First Appellate Authority rather than the Assessing Authority. The Court further noted that any material gathered before the Assessing Authority after the interim order could be considered by the First Appellate Authority while re-examining the appeal.</description>
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      <title>2018 (8) TMI 1210 - ALLAHABAD HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=365738</link>
      <description>Where connected assessment-year disputes on the same exemption issue had already been remanded to the First Appellate Authority, the Court applied the same course to avoid inconsistent remand directions across proceedings for the same assessee. It set aside the orders below and directed fresh disposal of the appeal by the First Appellate Authority rather than the Assessing Authority. The Court further noted that any material gathered before the Assessing Authority after the interim order could be considered by the First Appellate Authority while re-examining the appeal.</description>
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      <pubDate>Thu, 16 Aug 2018 00:00:00 +0530</pubDate>
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