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2011 (8) TMI 371 - HC - Income TaxPowers of the tribunal to remand the order - Power to give direction while remanding back the order - Held that:- An appellate authority has every right to remand a matter on a specific point if the mistake of the authority below is limited to that very point and in such a situation, there is no necessity of passing an order of fresh assessment on all points. - Decided against the assessee
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