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    <title>2019 (4) TMI 1548 - MADRAS HIGH COURT</title>
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    <description>No substantial question of law arose from a Tribunal order that merely sustained a remand to the Assessing Authority for fresh assessment. The Madras High Court therefore declined interference, holding that the merits of the disputed tax and penalty issues should be examined in the reopened proceedings. Penalty questions were treated as consequential and left open to be decided afresh in accordance with law. The remand order was not disturbed, and the revision was not entertained on merits.</description>
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      <description>No substantial question of law arose from a Tribunal order that merely sustained a remand to the Assessing Authority for fresh assessment. The Madras High Court therefore declined interference, holding that the merits of the disputed tax and penalty issues should be examined in the reopened proceedings. Penalty questions were treated as consequential and left open to be decided afresh in accordance with law. The remand order was not disturbed, and the revision was not entertained on merits.</description>
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