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    <title>2021 (12) TMI 1118 - CALCUTTA HIGH COURT</title>
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    <description>The High Court of Calcutta addressed the delay in filing the Revenue&#039;s appeal challenging the Tribunal&#039;s order, citing a previous case and exercising discretion to condone the delay. Regarding the Tribunal&#039;s decision to remand the matter back for a fresh decision while it was pending before the Supreme Court, the High Court allowed the Revenue&#039;s appeal. It set aside the Tribunal&#039;s order, directing to await the Supreme Court&#039;s decision. The Court emphasized the need to keep the matter pending. The substantial question of law was answered in favor of the Revenue, and related applications were disposed of accordingly.</description>
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    <pubDate>Mon, 06 Dec 2021 00:00:00 +0530</pubDate>
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      <description>The High Court of Calcutta addressed the delay in filing the Revenue&#039;s appeal challenging the Tribunal&#039;s order, citing a previous case and exercising discretion to condone the delay. Regarding the Tribunal&#039;s decision to remand the matter back for a fresh decision while it was pending before the Supreme Court, the High Court allowed the Revenue&#039;s appeal. It set aside the Tribunal&#039;s order, directing to await the Supreme Court&#039;s decision. The Court emphasized the need to keep the matter pending. The substantial question of law was answered in favor of the Revenue, and related applications were disposed of accordingly.</description>
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