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2009 (2) TMI 97 - HC - Income TaxWhether ITAT has the powers to make an order as regards admissibility of an appeal filed in the Tribunal - Tribunal is constituted u/s 252(1) of IT Act by the Central Govt. - Tribunal, cannot exercise powers or discharge functions which are not conferred by the Act - Tribunal has lost sight of the fact that, both the assessee and the revenue, are statutorily vested with a right to file an appeal or cross-objections under the Act - Tribunal committed serious error in not admitting the appeals
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