2014 (9) TMI 1122

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..... s, UP. Lucknow [2009 (11) TMI 861 - ALLAHABAD HIGH COURT], where it was held that The benefit of Sec 4BB is the statutory benefit and the assessees are entitled for the said benefit - Held that: - following the decision in the above case, all the revisions are restored back to the Tribunal to decide the issue denovo - revisions allowed. - Trade Tax Revision No. 30, 31, 32 of 2009, Trade Tax Revis .....

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..... s Court has passed an order dated 13.11.2009. The operative portion of the aforesaid revision, on reproduction, reads as under:- In the light of the above discussion and by considering the totality of the facts and circumstances of the case, I set aside all the impugned orders passed by the Tribunal and restored the matter back to the Tribunal to decide the issue denovo by keeping in mind the .....

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