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    <title>2021 (4) TMI 178 - ALLAHABAD HIGH COURT</title>
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    <description>The HC set aside a Tribunal&#039;s ex parte order in an entry tax dispute because it had taken an adverse view without considering its earlier decision in the assessee&#039;s own case on the same taxability issue and without giving adequate reasons. As the material controversy had not been properly adjudicated, the matter was remanded for fresh decision in accordance with law after hearing both sides. The Court expressly left the question of taxability open and allowed the department to raise its objections before the Tribunal on remand.</description>
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    <pubDate>Tue, 16 Mar 2021 00:00:00 +0530</pubDate>
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      <description>The HC set aside a Tribunal&#039;s ex parte order in an entry tax dispute because it had taken an adverse view without considering its earlier decision in the assessee&#039;s own case on the same taxability issue and without giving adequate reasons. As the material controversy had not been properly adjudicated, the matter was remanded for fresh decision in accordance with law after hearing both sides. The Court expressly left the question of taxability open and allowed the department to raise its objections before the Tribunal on remand.</description>
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      <pubDate>Tue, 16 Mar 2021 00:00:00 +0530</pubDate>
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