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2014 (8) TMI 120 - HC - Income TaxAdmission of appeal – Whether the Tribunal committed any error of law apparent on the face of the record or acted perversely in directing the AO - Held that:- The Appeal does not raise any substantial question of law - The Tribunal was called upon to decide the matter afresh and denovo - If the earlier orders passed by the Tribunal and the Court were set aside by the Supreme Court and the matter was remitted for denovo consideration to the Tribunal, then, there was no reason to hold as to how the Supreme Court's order and in the given facts and circumstances could be seen as restricted only to one aspect - If the Appeal was to be reheard again, the Tribunal did not commit any error in deciding all aspects of the matter and which were subject matter of the Appeal - when an opportunity has to be given in terms of the Supreme Court's order to the Assessee, then, it could not be held that as to how the Tribunal committed any error of law apparent on the face of the record or acted perversely in directing the AO to examine the aspect – Decided against Revenue.
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