Adjudication Delay: Crucial Reconciliation Documents Overlooked, Case Sent Back for Fresh Review.

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Full Text of the Document

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....The present case is a classic example wherein due to delay in passing of the adjudication order it appears that the most vital documents submitted by the assessee, being the reconciliation documents, were not considered and dealt with by the adjudicating authority despite the fact that they admit now in the supplementary counter affidavit that the same were available on record. - Matter restored back for fresh adjudication - HC....