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2004 (10) TMI 81 - HC - Income TaxTribunal by the impugned order rejected the appellant's application for leave to add additional grounds in the appeal preferred by them - The order of the Tribunal declining to grant leave to urge the grounds not set forth in the appeal does not determine the rights of the parties. The invocation of rule 11 is procedural in nature and so also such order. - We are, therefore, of the view that the present appeal preferred by the appellant under section 260A is not maintainable against the impugned order declining the appellant to raise additional grounds in the memorandum of appeal. - The appeal is, accordingly, dismissed as not maintainable.
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