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2004 (12) TMI 43 - HC - Income Tax"(i) Whether Tribunal was right in law in not sending the matter back to the CIT (Appeals) to decide the issues on merits when in fact the CIT (Appeals) order did not deal with the grounds on merits but allowed the assessee's appeal on a preliminary point? (ii) Whether Tribunal was right in law in upholding the validity of the assessment order when the order sent to the assessee was not signed by the AO?" - Once the Tribunal had come to the conclusion that the assessment order had been signed by the AO and is valid in the eyes of law, while reversing the order of the CIT (Appeals) on this count it was incumbent upon the Tribunal to restore the matter to the file of the CIT (Appeals) - Held that the Tribunal ought to have restored the matter to the file of the CIT (Appeals) after having decided the preliminary issue against the assessee.
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