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2014 (7) TMI 521 - GUJARAT HIGH COURTDismissal of appeal on technical ground – Application for reference - Whether the Tribunal is justified in dismissing the appeal on technical ground considering CBDT instruction dated 9.2.2011 read with Section 268A of the Act – Held that:- If revenue is of the opinion that this aspect has not been dealt with and considered by the Tribunal, it will be open for the revenue to prefer/submit rectification application and point out what is stated in the present appeal – thus, the appeal cannot be entertained – Decided against Revenue.
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