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2005 (3) TMI 491 - ANDHRA PRADESH HIGH COURTWrit petition – appellate authority has no power to remand / remit the matter - The assessee filed a writ petition in the high court submitting that going in appeal would be a empty formality as the tribunal had no power to remit the case and that it was denied Photostat copies of certain documents, which were seized by the Department. – Held that: - Absence of the power to remit the matter alone cannot precisely be the sole consideration to support the contention that filing of appeal becomes an empty formality when the appellate authority deal with the matter' effectively by affording every opportunity. – petition dismissed
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