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    <title>2003 (10) TMI 70 - ALLAHABAD HIGH COURT</title>
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    <description>The court set aside the impugned order dated 8-10-2003, finding that the Appellate Authority failed to address the substantive issues in the appeal, focusing improperly on financial hardship. The case was remanded to the Appellate Authority for reconsideration of the stay/waiver application in compliance with legal standards, with a directive that no recovery shall be made from the petitioner until the application is resolved.</description>
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      <link>https://www.taxtmi.com/caselaws?id=47345</link>
      <description>The court set aside the impugned order dated 8-10-2003, finding that the Appellate Authority failed to address the substantive issues in the appeal, focusing improperly on financial hardship. The case was remanded to the Appellate Authority for reconsideration of the stay/waiver application in compliance with legal standards, with a directive that no recovery shall be made from the petitioner until the application is resolved.</description>
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