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2019 (10) TMI 402 - SCH - Income TaxExtraordinary and discretionary jurisdiction of High Court - maintainability of appeal - Single Judge directing the appellant to exhaust the statutory remedy - whether the appeal requires to be decided on merit or not? - Section 115-O invoked unilaterally and without adjudication by treating the transactions as that of dividend, which would not come within the purview of Section 2(22)(d) - HELD THAT:- Mr. Gopal Subramaniam, learned Senior Advocate submitted an Affidavit-cum-Undertaking. It is taken on record. Issue notice, returnable on 14.10.2019. Dasti in addition. Liberty to serve the learned Standing Counsel for the Department, additionally. A copy shall also be served to Mr. Zoheb Hossain, learned standing counsel for the Department. In the order presently under challenge, the Division Bench of the High Court had, inter alia, observed; “ As granted by the learned single Judge, we are inclined to grant a period of four weeks from the date of receipt of a copy of this order to file an appeal before the Appellate Authority ” Pending further consideration, we suspend the time frame as indicated in the aforesaid part of the order of the High Court.
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