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2024 (1) TMI 1241 - SUPREME COURTValidity of Judgement of High Court - While admitting the appeal of the Revenue, the HC [2008 (9) TMI 1035 - CALCUTTA HIGH COURT] has framed 10 question of laws - However, while disposing the appeal, the High Court [2015 (12) TMI 1896 - CALCUTTA HIGH COURT] observed that, no substantial question of law arises out of the judgment rendered by the Income Tax Appellate Tribunal. HELD THAT:- A combined reading of the above referred orders is sufficient to explain the reason for setting aside the judgment of the High Court. There is no option except to set aside the impugned judgment of the High Court and remand the matter to High Court for hearing the appeal. Accordingly, we allow this appeal, set aside the impugned judgment of the High Court and restore the appeal on the record of the High Court. High Court shall now hear both the parties and decide the case on merits.
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