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2009 (8) TMI 234 - PUNJAB AND HARYANA HIGH COURTPower of tribunal - We find merit in the contention that without recording a finding whether the assessee was denied sufficient opportunity, the Tribunal could not direct further opportunity to be given. It is well-settled that in exercising the appellate power, the Tribunal has to give reasons for its conclusion. For justifying its direction for giving further opportunity, the Tribunal had to record a finding of denial of opportunity. - Order of the Tribunal is set aside and the matter is remanded to the Tribunal for fresh decision in accordance with law.
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