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    <title>2025 (9) TMI 992 - BOMBAY HIGH COURT</title>
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    <description>HC held the appeal before the Tribunal was maintainable under Section 55(2); the Tribunal rightly entertained challenge to the First Appellate Authority&#039;s part-payment direction and its summary rejection, since the order of summary rejection cannot be bifurcated from the part-payment order. The court found that orders fixing part payment, though not listed in Section 56, did not oust the right of appeal under Section 55(2) and that procedural treatment alone does not exclude substantive challenge. The reference was disposed of.</description>
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      <title>2025 (9) TMI 992 - BOMBAY HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=778503</link>
      <description>HC held the appeal before the Tribunal was maintainable under Section 55(2); the Tribunal rightly entertained challenge to the First Appellate Authority&#039;s part-payment direction and its summary rejection, since the order of summary rejection cannot be bifurcated from the part-payment order. The court found that orders fixing part payment, though not listed in Section 56, did not oust the right of appeal under Section 55(2) and that procedural treatment alone does not exclude substantive challenge. The reference was disposed of.</description>
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