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    <title>2019 (8) TMI 304 - GUJARAT HIGH COURT</title>
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    <description>The High Court held that the Tribunal&#039;s decision to remand the matter to the Commissioner of Income Tax (Appeals) was not justified. The Court criticized the Tribunal for unnecessary delays and prejudice to the revenue, emphasizing that the CIT(A) had given ample opportunity to the assessee to present their case. The appeal was allowed, and the Tribunal was directed to hear the appeal afresh and decide on its own merits after providing a fair hearing to both parties. The High Court quashed the Tribunal&#039;s order and instructed the Tribunal to decide the appeal on its own merits.</description>
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    <pubDate>Tue, 30 Jul 2019 00:00:00 +0530</pubDate>
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      <title>2019 (8) TMI 304 - GUJARAT HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=384115</link>
      <description>The High Court held that the Tribunal&#039;s decision to remand the matter to the Commissioner of Income Tax (Appeals) was not justified. The Court criticized the Tribunal for unnecessary delays and prejudice to the revenue, emphasizing that the CIT(A) had given ample opportunity to the assessee to present their case. The appeal was allowed, and the Tribunal was directed to hear the appeal afresh and decide on its own merits after providing a fair hearing to both parties. The High Court quashed the Tribunal&#039;s order and instructed the Tribunal to decide the appeal on its own merits.</description>
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      <pubDate>Tue, 30 Jul 2019 00:00:00 +0530</pubDate>
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