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2014 (4) TMI 322

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....ta, Sr.Adv. ORDER While entertaining the Special Leave Petition, this Court had confined the Special Leave Petition only to consider the following : "....However, we find that in the impugned order of the High Court, a direction has also been given to the Commissioner of Income Tax to pass fresh reasoned order under Section 12AA(3) of the Act, though the proceedings under Section 12AA(3) ....