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    <title>2026 (6) TMI 82 - ITAT MUMBAI</title>
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    <description>Where the same issue was already sub judice before the High Court and interim protection had been granted, the first appellate authority should not finally dispose of the assessee&#039;s appeal without regard to those pending writ proceedings. The assessment had proceeded without full effect to the High Court&#039;s interim directions, and the appeal was decided on a remand report without confronting it to the assessee. In these circumstances, the appellate disposal was set aside and the matter was remitted for reconsideration after the High Court decides the connected writ petitions.</description>
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      <description>Where the same issue was already sub judice before the High Court and interim protection had been granted, the first appellate authority should not finally dispose of the assessee&#039;s appeal without regard to those pending writ proceedings. The assessment had proceeded without full effect to the High Court&#039;s interim directions, and the appeal was decided on a remand report without confronting it to the assessee. In these circumstances, the appellate disposal was set aside and the matter was remitted for reconsideration after the High Court decides the connected writ petitions.</description>
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