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2010 (9) TMI 837 - HC - Income TaxLimitation - CIT(Appeals) had only decided the question of limitation and had not touched the merits of the additions made by the Assessing Officer while disposing of the appeal, aggrieved against which, the Revenue had approached the Tribunal - Held that:- the Tribunal retains all the powers which are there at the time of hearing of the original appeal. In the present case, the CIT (Appeals) had only decided the question of limitation and had not touched the merits of the additions made by the Assessing Officer while disposing of the appeal, aggrieved against which, the Revenue had approached the Tribunal. The question of law was answered in favour of the Revenue and, thereafter, the Tribunal was required to remand the case to the CIT(Appeals) for adjudication on the merits. However, this was not done by the Tribunal while passing the order on December 23, 1997. Accordingly, the Tribunal while passing the order under section 254(2) of the Act had revived the appeal in order to do justice between the parties and to pass appropriate orders thereon. No illegality or perversity could be pointed out in the order passed or the approach of the Tribunal which may call for interference by this court. The substantial question of law as proposed is answered against the Revenue
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