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2004 (7) TMI 82 - HC - Income TaxPostponement theory - principle of pro rata theory – power of HC – duty of tribunal - Even if it is assumed that the Tribunal could not have passed any order since no appeal was preferred and no cross-objection was filed, even then in an appeal under section 260A in which the CPC is applicable as far as possible in view of sub-section (7) of section 260A and by reason of the provisions contained in section 260A(6), this court is empowered to pass appropriate order in an appeal. Under Order 41, rule 33 of the CPC, this court is empowered to pass any order in an appeal before it and grant relief to a party even though such party may not have filed cross-objections or preferred any appeal or appeal was preferred against a part of the order. Therefore, there is no bar on this court in exercise of power under section 260A to pass appropriate order as would be necessary in this appeal
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