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    <title>1999 (5) TMI 58 - ITAT CHANDIGARH</title>
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    <description>The Tribunal upheld the Assessing Officer&#039;s authority to revive demands based on issues restored by the Tribunal to the CIT(A) for fresh adjudication, even before final decisions by the CIT(A). The Tribunal emphasized legal provisions allowing the Assessing Officer to pursue recovery unless a stay was granted, citing relevant case law to support its decision. The appeals were ultimately dismissed, affirming the Assessing Officer&#039;s action in reviving income-tax demands related to the issues restored for assessment years 1981-82 and 1982-83.</description>
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    <pubDate>Mon, 31 May 1999 00:00:00 +0530</pubDate>
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      <title>1999 (5) TMI 58 - ITAT CHANDIGARH</title>
      <link>https://www.taxtmi.com/caselaws?id=60947</link>
      <description>The Tribunal upheld the Assessing Officer&#039;s authority to revive demands based on issues restored by the Tribunal to the CIT(A) for fresh adjudication, even before final decisions by the CIT(A). The Tribunal emphasized legal provisions allowing the Assessing Officer to pursue recovery unless a stay was granted, citing relevant case law to support its decision. The appeals were ultimately dismissed, affirming the Assessing Officer&#039;s action in reviving income-tax demands related to the issues restored for assessment years 1981-82 and 1982-83.</description>
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      <pubDate>Mon, 31 May 1999 00:00:00 +0530</pubDate>
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