2013 (7) TMI 478

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..... 5503 OF 2013(Arising out of SLP(C) No. 18759/2011) - - - Dated:- 15-7-2013 - H. L. Dattu And Dipak Misra,JJ. ORDER 1. Delay condoned. 2. Leave granted. 3. This Court, vide order dated 11th July, 2011, while issuing notice, has stated two specific questions raised by the Revenue for the first time before this Court. The questions are as follows : (a) Whether on the facts an .....

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..... onsidered view, these two questions requires to be answered first by the Income Tax Appellate Tribunal (for short, the Tribunal ). Accordingly, while allowing this appeal, we set aside the judgment(s) and Order(s) passed by the High Court and the Tribunal. 5. We remand the matter back to the Tribunal and request the Tribunal to decide the aforesaid questions of law after affording opportunity .....

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