2013 (10) TMI 113

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....Advocate JUDGMENT (PER : HONOURABLE MR.JUSTICE M.R. SHAH) 1.00. Both these appeals are admitted. Mr.Manish J. Shah, learned advocate, who is on Caveat in Tax Appeal No.609 of 2012, waives the service of notice of admission on both these appeals. 2.00. With the consent of the learned advocates appearing on behalf of the respective parties, both these appeals are taken up for final heari....

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....ier order dtd. 11/7/2008 passed in the aforesaid ITA No.633/Ahd/2008 and restored the aforesaid appeal to file (which is the subject matter of Tax Appeal No.661 of 2013). 5.00. Considering the fact that against the earlier judgement and order dtd. 11/7/2008 passed by the ITAT in ITA No.633/Ahd/2008 (which has been subsequently recalled by the tribunal by passing order dtd. 12/6/2009 passed in M....

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....dent - assessee recorded hereinabove, more particularly when against the impugned judgement and order dtd. 11/7/2008 passed in ITA No.633/Ahd/2008, which has been recalled subsequently by the ITAT, Tax Appeal No.1231 of 2008, was already admitted on the substantial questions of law framed in the said appeal, impugned orders cannot be sustained. 7.00. In view of the above stand taken by the lear....