2014 (4) TMI 322

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..... aining the Special Leave Petition, this Court had confined the Special Leave Petition only to consider the following : "....However, we find that in the impugned order of the High Court, a direction has also been given to the Commissioner of Income Tax to pass fresh reasoned order under Section 12AA(3) of the Act, though the proceedings under Section 12AA(3) of the Act had already been dropped by .....

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