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2018 (8) TMI 1423 - HC - Income TaxDisallowance u/s 14A - the learned Tribunal has recalled its earlier order and has directed re-adjudication of the issue - Held that:- In the Appeal /Appeals, rectification applications were preferred and the same are allowed and the earlier order passed by the learned Tribunal is recalled and the learned Tribunal has directed re-adjudication of the issue of disallowance under Section 14 of the Income Tax Act, and the same cannot be said to be erroneous and /or the same does not call for any interference of this Court in exercise of powers under Article 226 of the Constitution of India. The issue would be at large and ample opportunity will be given to the revenue to put forward their case. Not required to be interfered with by this Court in exercise of powers under Article 226 of the Constitution of India. - Decided against the revenue.
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