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2018 (9) TMI 2140 - ALLAHABAD HIGH COURTRefusal to grant the input tax credit - Section 28(2)(i) U.P. VAT Act - HELD THAT:- After 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 reexamine the material and evidence against the claim by the assessee. The matter is remanded to the Assessing Authority with the direction that the entire proceedings must be concluded, after providing an opportunity to the assessee, within a period of three months from today - Revision allowed.
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