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    <title>2022 (4) TMI 835 - Supreme Court</title>
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    <description>The Supreme Court disposed of the Special Leave Petition without expressing any opinion on the merits of the case. The Court directed the Commissioner (Appeals) to independently decide on the appeal against the final Assessment Order without being influenced by the High Court&#039;s observations. Pending applications were also deemed disposed of, emphasizing the need for an impartial decision by the Commissioner (Appeals) based solely on the case&#039;s merits.</description>
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      <description>The Supreme Court disposed of the Special Leave Petition without expressing any opinion on the merits of the case. The Court directed the Commissioner (Appeals) to independently decide on the appeal against the final Assessment Order without being influenced by the High Court&#039;s observations. Pending applications were also deemed disposed of, emphasizing the need for an impartial decision by the Commissioner (Appeals) based solely on the case&#039;s merits.</description>
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