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2002 (4) TMI 33 - GUJARAT HIGH COURTAppeal To Appellate Tribunal - Has the Tribunal committed an error in exercise of its jurisdiction in setting aside the appellate order of the Commissioner of Income-tax (Appeals) without taking into consideration the reasons for which that order was made? - Since the Tribunal has not appropriately considered the reasoning given by the Commissioner of Income-tax (Appeals) and has given its finding without dealing with the reasoning of the Commissioner of Income-tax (Appeals) reproduced hereinabove, we are of the view that the impugned order of the Tribunal cannot be sustained and the Tribunal should consider the matter on the merits in accordance with law. This appeal is accordingly allowed and the impugned order of the Tribunal is set aside
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