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2018 (9) TMI 291 - BOMBAY HIGH COURTRevision u/s 263 - claim of deduction u/s 80-I - Tribunal holds that the issue of claim of deduction under Section 80-I including determination of ratio of captive power plant stands merged with the earlier order of the Tribunal. It is in these circumstances that a simple computation exercise would not have enabled the Assessing Officer to give a go-bye or by-pass the binding order of the Tribunal and it has refused to uphold the revisional exercise - Held that:- Looked at from this angle, we do not see how the Revenue can submit before us that the present Appeal raises substantial question of law. A mixed issue and whether the exercise of power under Section 263 was warranted in the light of the limited direction of the Tribunal has alone been considered in the impugned order. Such an exercise carried out by the Tribunal is a mixed one. The jurisdiction under Section 263 of the I. T. Act was not available to be invoked in the given facts and circumstances. That is how, the Tribunal interfered with it and refused to uphold it. Such an order of the Tribunal is neither perverse nor vitiated by any error of law apparent on the face of the record. Hence, we are not in agreement with Mr. Suresh Kumar that this Appeal raises substantial question of law.
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