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    <title>1988 (5) TMI 33 - PATNA High Court</title>
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    <description>The High Court remanded the case back to the Tribunal for reconsideration in light of subsequent court orders, as the basis for upholding the deletion of cash credit in the income tax assessment was no longer valid due to the setting aside of the family member&#039;s assessment. The Tribunal was directed to reevaluate the matter, allowing for the submission of fresh evidence if needed. The High Court disposed of the reference without costs and instructed the Tribunal to proceed accordingly.</description>
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      <link>https://www.taxtmi.com/caselaws?id=24863</link>
      <description>The High Court remanded the case back to the Tribunal for reconsideration in light of subsequent court orders, as the basis for upholding the deletion of cash credit in the income tax assessment was no longer valid due to the setting aside of the family member&#039;s assessment. The Tribunal was directed to reevaluate the matter, allowing for the submission of fresh evidence if needed. The High Court disposed of the reference without costs and instructed the Tribunal to proceed accordingly.</description>
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      <pubDate>Tue, 03 May 1988 00:00:00 +0530</pubDate>
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