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2019 (8) TMI 1273

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..... tizen and as such, it would be appropriate to remand the matter back to the respondent and stipulate a time limit for concluding the proceedings afresh. The impugned order dated 25.10.2011, is set aside and the matter is remanded back to the first respondent herein for fresh consideration. The petitioner is also at liberty to produce the copies of the Tax Case Appeal along with additional objec .....

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..... order dated 25.10.2011. 2. It is the submission of the learned counsel for the petitioner that in a Tax Case (Appeal) No.1407 of 2009, the Division Bench of this Court had passed the order as follows: 4. On a perusal, it is clear that in respect of the other co-shares in I.T.A.No.1856/Mds/2007 dated 14.03.2008, the Tribunal has upheld the order of the Commissione .....

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..... e interest. It is also brought to the notice of this Court that the petitioner is a senior citizen and as such, it would be appropriate to remand the matter back to the respondent and stipulate a time limit for concluding the proceedings afresh. 4. In the light of the above observations, the impugned order dated 25.10.2011, is set aside and the matter is remanded back to the first .....

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