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2001 (12) TMI 64 - HC - Income TaxExtract: .......d at by the Commissioner of Income-tax (Appeals), the Revenue s appeal before the Tribunal shall be deemed to be pending. In other words, the order of remand shall be a limited remand and not an open one. With the aforementioned observations and directions, the order dated October 8, 2001, is modified and the application is disposed of accordingly.
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