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2019 (9) TMI 1207 - CALCUTTA HIGH COURTDisallowance u/s 14A r.w.r. 8D - HELD THAT:- Only some questions of law arise which, according to Mr. Khaitan, learned senior advocate, have not been properly appreciated by the tribunal. Altogether throwing out the appeal might cause injustice to the appellant. In those circumstances, we had directed the appellant’s advocate on record to serve notice on the respondent. By consent of the parties, we have heard out the appeal. On the facts and in the circumstances of the case, we feel that the above questions of law should be referred to the tribunal. On remand, it shall decide both the legal and factual issues arising out of Section 14A of the Income Tax Act, 1961 as contained in the said questions and pass a reasoned order after hearing the parties within six months from the date of communication of the order.
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