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2005 (4) TMI 34 - MADHYA PRADESH HIGH COURTQuestion of law - "Whether Tribunal was justified in setting aside the order of the Assessing Officer and the CIT (Appeals) for both the years when the reference application under section 256(1) filed on questions of law against the quashing of order under section 263, is still undecided?" – appellant contend that the finding recorded by the Tribunal about the "protective assessment" is not correct - In our considered view we cannot entertain this submission for want of any basis. - In our considered opinion we are not called upon to examine the merits of the case decided by the Tribunal because no question of law is framed on any of the findings recorded by the Tribunal against the appellant on the merits. In this view of the matter it is not necessary for us to examine the merits of the case which has been decided by the Tribunal against the appellant
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