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2023 (9) TMI 1119 - DELHI HIGH COURTValuation of shares - price at which the shares of Scorpio Beverages Pvt. Ltd. were sold by the petitioner/assessee and his wife - petitioner has, inter alia, alluded to the fact that insofar as his wife is concerned, the valuation offered by her with respect to the subject shares, which was pegged at Rs. 70.59 per share, has been accepted by the Tribunal - petitioner says that this writ petition can be disposed of with a direction to the Tribunal to reexamine the merits of the miscellaneous application as dismissed - HELD THAT:- As revenue, says that he can have no objection if this court were to direct the Tribunal to re-examine the merits of the miscellaneous application. It is ordered accordingly. The impugned order dismissing MA set aside - The miscellaneous application is restored to its original number and position. Tribunal is directed to pass a fresh order, after hearing the counsel for the parties. List the aforementioned miscellaneous application before the concerned Bench of the Tribunal on 20.10.2023 for directions.
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