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2003 (7) TMI 60 - DELHI HIGH COURTAppeal – High Court - This application is filed for recalling the order made by the Division Bench at the stage of admission formulating the question of law. Learned counsel for the applicant submitted that there is usual practice in this court that before framing the questions of law, the respondents are to be heard, irrespective of the fact that appeal is filed by the assessee or by the Revenue. - it cannot be said that if the appeal is admitted or question of law framed without hearing the respondent, it is violative of any provisions of law or is impermissible. In view of this there is no reason to recall that order – The application stands rejected.Thus, the respondent is not required to be heard before the admission of the appeal.
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