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2006 (1) TMI 85 - GUJARAT HIGH COURTAppeal to tribunal - "(1) Whether, Tribunal while deciding the assessee's appeal against the order passed by the learned Commissioner of Income-tax under section 263 had jurisdiction to direct the Assessing Officer to make proper investigation and then decide the question of allowability of additional commission in accordance with law? (2) Whether Tribunal should have cancelled the order of the Commissioner of Income-tax under section 263 directing the Assessing Officer to disallow the additional commission?" - question No. 1 is answered in the affirmative and question No. 2 is answered in the negative, i.e., both the questions are answered in favour of the Revenue and against the assessee
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