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    <title>2007 (11) TMI 264 - KERALA HIGH COURT</title>
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    <description>The High Court concluded that the Tribunal&#039;s decision to set aside the CIT (Appeals) order solely based on the quashing of substantive assessments was inappropriate. The Court directed the Tribunal to either wait for the completion of substantive assessments by the Income Tax Officer or decide the appeals on their merits. The Tribunal was advised that waiting for the substantive assessments would be in the interest of both the Department and the assessees.</description>
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