TMI Blog2013 (12) TMI 255X X X X Extracts X X X X X X X X Extracts X X X X ..... 411 - PUNJAB AND HARYANA HIGH COURT] - The case of the appellant has not been examined by the High Court at all. - The impugned judgment dated April 16, 2012 deserves to be set aside and the two appeals require reconsideration by the High Court - The judgement was set aside for fresh consideration. - Civil Appeal Nos. 10522-10523 of 2013 (arising out of S.L.P. (Civil) Nos.7739-7740/2013 - - - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the matter of M/s J.R. Solvent Industries (P) Ltd. We find that there is no consideration of the matter relating to the appellant (assessee) in Income Tax Appeal No. 598 of 2006 and Income Tax Appeal No. 420 of 2010. 4. Learned counsel for the appellant submits that the facts of the case of the appellant are materially different from the facts narrated in the judgment of the High Court relati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te to the appellant require reconsideration by the High Court. 7. We, accordingly, allow these appeals in part and set aside the judgment of the High Court insofar as Income Tax Appeal No. 598 of 2006 and Income Tax Appeal No. 420 of 2010 is concerned. Income Tax Appeal No. 598 of 2006 and Income Tax Appeal No. 420 of 2010 are restored to the file of the High Court. The High Court shall now proc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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