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2015 (8) TMI 229 - HC - Income TaxRevision u/s 263 - case of the assessee that invocation of the power under Section 263 was illegal and that even on merits the order passed by the Commissioner was untenable - ITAT confirmed revision - Held that:- We have gone through the common order passed by the Tribunal. Reading of the order shows that the Tribunal has made reference to few judgments cited before it and finally concluded that the Commissioner has rightly exercised his jurisdiction under Section 263 of the Act. However, the Tribunal has not dealt with any of the contentions raised by the appellant on the merits of the matter. In other words, in so far as the contentions of the appellant on the merits of the issue, which were urged in the appeal memorandum are concerned, there is total non-application of mind on the part of the Tribunal. This necessitates re-consideration of the appeal by the Tribunal. - Decided partly in favour of assessee for statistical purposes.
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