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2005 (1) TMI 51 - MADHYA PRADESH HIGH COURTQuestion of law – power of HC – section 260A - 'Whether Tribunal was justified in observing that since the very basis of assessment order dated December 3, 1987, no longer exists the appeal by the Revenue is of no substance?' - Section 260A of the Act is very clear. It only empowers this court to hear the appeal on the question framed by this court at the time of admission of appeal. It cannot be heard and decided on any other question not framed. Admittedly, what is framed in this appeal does not relate to this appeal nor does it arise out of the order of the Tribunal. In substance, it has got no relevance with this appeal. The appeal fails and is dismissed involving no question of law within the meaning of section 260A
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