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    <title>2019 (7) TMI 1458 - ALLAHABAD HIGH COURT</title>
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    <description>Where the first appellate authority failed to record clear findings on the authenticity of transactions and the bona fides of the selling dealer, remand was justified because the matter had not been finally determined on material issues. However, once the Tribunal set aside that order, it could not control the fresh adjudication by directing the assessing authority how to conduct the enquiry. The remand was therefore upheld, but the directions prescribing the manner of enquiry were held unsustainable, and the revision succeeded only to that limited extent.</description>
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      <link>https://www.taxtmi.com/caselaws?id=383762</link>
      <description>Where the first appellate authority failed to record clear findings on the authenticity of transactions and the bona fides of the selling dealer, remand was justified because the matter had not been finally determined on material issues. However, once the Tribunal set aside that order, it could not control the fresh adjudication by directing the assessing authority how to conduct the enquiry. The remand was therefore upheld, but the directions prescribing the manner of enquiry were held unsustainable, and the revision succeeded only to that limited extent.</description>
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      <pubDate>Wed, 17 Jul 2019 00:00:00 +0530</pubDate>
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