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2012 (9) TMI 479 - BOMBAY HIGH COURTPartial denial of deduction u/s 33AC - remanding the case back to the file of the Commissioner - Held that:- As decided in CIT Vs. Ganesh Builders [1977 (3) TMI 11 - BOMBAY HIGH COURT] in a case like where alternative arguments on facts are possible and varying findings can be given, it is desirable that the appellate authority gives all findings of fact and not dispose of the matter merely on a point of law. This would facilitate final disposal of the matter by the High Court, whose jurisdiction is limited merely to the question of law by the added Chap. XX-A. Here in this case the ITAT has dealt with the finding that ITAT which was hearing an appeal from the order of the Assistant Commissioner of the Income Tax has substantially dealt with the ground no.2 referred to in the first para of its order and while deciding the ground no.2 against the appellant has also set aside the finding on the aforesaid question in the appellant's favour without substantially considering the same - the order in appeal of the ITAT is hereby set aside and the matter is remanded back to the ITAT for a fresh consideration.
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