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2018 (9) TMI 2138 - ALLAHABAD HIGH COURTValidity of assessment order - levy of Entry Tax - HELD THAT:- After the perusal of record, there is no justification that the Tribunal has allowed the appeal and has ignored the findings recorded by the First Appellate Authority while remanding the matter back to the Assessing Authority to re examine the material and evidence against the claim by the assessee. The order of the Tribunal is set aside - The revision is allowed by directing the assessing authority to pass an appropriate reasoned order, as directed by the First Appellate Authority, in accordance with law, after providing adequate opportunity to the assesse opposite party.
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