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    <title>2020 (2) TMI 1424 - Supreme Court</title>
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    <description>The Supreme Court disagreed with the approach of the High Court and Income Tax Appellate Tribunal, directing the remand of the case to the First Appellate Authority for a fresh review. The Court emphasized the appellant&#039;s right to cross-examine witnesses and allowed both parties to submit additional evidence. The impugned orders were set aside, and the Department was instructed not to enforce arrears of demand and attachment notices until the appeal(s) are reconsidered. The Court ensured a fair opportunity for all parties and expedited resolution of the legal issues.</description>
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      <link>https://www.taxtmi.com/caselaws?id=293209</link>
      <description>The Supreme Court disagreed with the approach of the High Court and Income Tax Appellate Tribunal, directing the remand of the case to the First Appellate Authority for a fresh review. The Court emphasized the appellant&#039;s right to cross-examine witnesses and allowed both parties to submit additional evidence. The impugned orders were set aside, and the Department was instructed not to enforce arrears of demand and attachment notices until the appeal(s) are reconsidered. The Court ensured a fair opportunity for all parties and expedited resolution of the legal issues.</description>
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      <pubDate>Wed, 12 Feb 2020 00:00:00 +0530</pubDate>
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