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2011 (2) TMI 281 - HC - Income TaxDisallowance - Administrative expense and vikas cess - In the instant case, it is noticed that the ld. CIT(A) while referring to the cases of Mandi Parishads had not afforded any opportunity to the said assessees and it is also noticed that the ld. CIT(A) made these observations in spite of the fact that no such material relating to Mandi Parishads was available to him - the facts of the case which is pending for adjudication are only to be considered - In the instant case, neither the material facts relating to other issues were available to the ld. CIT(A) nor opportunity of being heard was given to the said assessees whose cases have been referred by the ld. CIT(A) - Cross Objections by the assessees are partly allowed whether it is open to an assessee, who was in appeal before a competent Tribunal, to contend that in the appeal preferred by them, in respect of money transferred by them to another assessee, CIT(A) could not have made any observations in respect of that other assessee - The legal position in the proceedings between the parties, who are in appeal before the Tribunal or Court, is that the Court addresses itself to the issues, which are before it and confines its exercise of jurisdiction to those grounds, which can result in deciding the appeal - the provisions of section 153C of the Act would not apply - Even if the order of the quasi-judicial authority in assessing the income in the hands of the Mandi Parishad was at fault or erroneous, the remedy is for the revenue to challenge the same before the appropriate forum - the appeal by the revenue is dismissed
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