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    <title>2019 (4) TMI 790 - Supreme Court</title>
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    <description>The Supreme Court restored appeals related to re-assessment orders to the High Court for fresh disposal, considering issues of registration under Section 12A and the previous High Court judgment. This decision followed the dismissal of Special Leave Petitions challenging the rejection of registration under Section 12A with retrospective effect. The Court confirmed re-assessment orders for the years 2001-2002 to 2005-2006, emphasizing the need for fresh consideration based on the interplay of legal issues.</description>
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      <description>The Supreme Court restored appeals related to re-assessment orders to the High Court for fresh disposal, considering issues of registration under Section 12A and the previous High Court judgment. This decision followed the dismissal of Special Leave Petitions challenging the rejection of registration under Section 12A with retrospective effect. The Court confirmed re-assessment orders for the years 2001-2002 to 2005-2006, emphasizing the need for fresh consideration based on the interplay of legal issues.</description>
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