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    <title>2019 (11) TMI 306 - PATNA HIGH COURT</title>
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    <description>The High Court criticized the unwarranted objection raised by the appellate authority, deeming it as causing harassment to the assessee. Despite clarifications, the authority failed to provide a valid reason for its stance. The court quashed the order dismissing the appeal due to the &#039;Form F&#039; issue and remitted the matter for fresh disposal. The court considered imposing heavy costs on the department for unnecessary litigation. Ultimately, the writ petition was allowed, directing a reexamination based on clarified information.</description>
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      <link>https://www.taxtmi.com/caselaws?id=388057</link>
      <description>The High Court criticized the unwarranted objection raised by the appellate authority, deeming it as causing harassment to the assessee. Despite clarifications, the authority failed to provide a valid reason for its stance. The court quashed the order dismissing the appeal due to the &#039;Form F&#039; issue and remitted the matter for fresh disposal. The court considered imposing heavy costs on the department for unnecessary litigation. Ultimately, the writ petition was allowed, directing a reexamination based on clarified information.</description>
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      <pubDate>Wed, 01 May 2019 00:00:00 +0530</pubDate>
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