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2005 (3) TMI 52 - HC - Income TaxAppeal to Commissioner - "1. Whether, Tribunal was right in holding that the order of CIT (A) is bad because no application for exemption from operation of the proviso to section 249(4) was filed before CIT (A)and the CIT (A) has not expressly passed an order exempting the assessee from payment of tax? 2. Whether, the CIT (A) would impliedly be-deemed to have exercised his powers under the proviso to section 249(4) and exempting the assessee from payment of tax, when he proceeded to dispose of the appeal on the merits? 3. Whether the Tribunal is correct in relying upon the decision under the proviso to section 30 of the Indian Income-tax Act, 1922 in the instant case, when there is a material difference between the relevant provisions in section 30 of the 1922 Act and section 249(4) of the Income-tax Act, 1961? 4. Whether Tribunal is correct in not remanding the case to the CIT (A) to deal with the appeal before him in accordance with law? 5. Whether ITAT was justified in observing that 'Even otherwise, there is no substance in the contention of the assessee that the assessment should have been cancelled by the CIT (A), when it held that the appeal before the CIT (A)was incompetent?" - Wwe answer questions Nos. 1, 2 and 3 in favour of the Commissioner of Income-tax and against the assessee and answer questions Nos. 4 and 5 in favour of the assessee
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