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    <title>2007 (10) TMI 249 - MADHYA PRADESH HIGH COURT</title>
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    <description>The High Court dismissed the appeal filed by the Commissioner of Income-tax under section 260A of the Income-tax Act against the order of the Income-tax Appellate Tribunal, as it did not involve any substantial question of law for final hearing. The Court upheld the Tribunal&#039;s decision to remand the case for fresh consideration, emphasizing that the remand order did not affect the rights of the Revenue and that the Commissioner should redecide the application in accordance with the law and independently of the High Court&#039;s observations.</description>
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      <description>The High Court dismissed the appeal filed by the Commissioner of Income-tax under section 260A of the Income-tax Act against the order of the Income-tax Appellate Tribunal, as it did not involve any substantial question of law for final hearing. The Court upheld the Tribunal&#039;s decision to remand the case for fresh consideration, emphasizing that the remand order did not affect the rights of the Revenue and that the Commissioner should redecide the application in accordance with the law and independently of the High Court&#039;s observations.</description>
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