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2003 (3) TMI 47 - HC - Income TaxSubstantial question of law - it is not seen as to in what manner the challenge to the findings of the Commissioner of Income-tax (Appeals) in respect of the aforementioned amount has been dealt with by the Tribunal. The Tribunal, in our opinion, could not merely say that it agrees with the findings of the Commissioner of Income-tax (Appeals) - we have no other go but to remand the matter. A total non-consideration by the appellate court would entail a substantial question of law. In that view, we would choose to interfere in this order and send back the matter for fresh decision of this issue alone
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