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    <title>2019 (4) TMI 1995 - CHHATTISGARH HIGH COURT</title>
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    <description>The High Court allowed the appeal, setting aside the impugned order and remanding the matter back to the Tribunal for a decision on the assessee&#039;s appeal on merits. The Court emphasized the necessity for the Tribunal to decide the matter based on available evidence, particularly focusing on the validity of the assessment order and the impact of the Sales Tax Department&#039;s proceedings on the income tax assessment. The Court clarified that the substantial question of law did not require immediate determination and could be addressed at a later stage if needed.</description>
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      <description>The High Court allowed the appeal, setting aside the impugned order and remanding the matter back to the Tribunal for a decision on the assessee&#039;s appeal on merits. The Court emphasized the necessity for the Tribunal to decide the matter based on available evidence, particularly focusing on the validity of the assessment order and the impact of the Sales Tax Department&#039;s proceedings on the income tax assessment. The Court clarified that the substantial question of law did not require immediate determination and could be addressed at a later stage if needed.</description>
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