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2011 (11) TMI 96 - DELHI HIGH COURTJurisdiction of Tribunal- Power to consider the matters not raised before the tribunal- Held that:- High Court may decide an issue, which is not determined by the Appellate Tribunal. The word “determined” means that the issue is not dealt with, though it was raised before the Tribunal. The word “determined” presupposes an issue was raised or argued but there is failure of the Tribunal to decide or adjudicated the same. - Though issue had not been raised before the lower authorities, but the Tribunal allowed the assessee to raise the said issue and had decided the said question. The Supreme Court in Commissioner of Income-Tax, Madras Versus Mahalakshmi Textile Mills Limited (1967 -TMI - 5045 - SUPREME Court) noticed that the Appellate Tribunal was competent to pass such orders on the appeal “as it thinks fit” as empowered and mandated by Section 33(4) of the Indian Income Tax Act, 1922. It was held that the Tribunal had not exceeded its jurisdiction. - Decided in favour of assessee.
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