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2013 (10) TMI 1464 - HC - Income TaxExtract: .......dingly, set aside. The matter is remitted back to the Tribunal for the purpose of determination, whether, in view of the provisions contained in Section 251 of the Income Tax Act, 1961, the Appellate Authority had the power of remanding the matter for reassessment of the increase/addition, as was appealed against the order of the Assessing Officer?
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