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2017 (8) TMI 1715 - RAJASTHAN HIGH COURTITAT justification in remanding matter back to CIT(A) - Before proceeding with the matter, we suggested both the side that documents are available in the tribunal and it was the duty of the tribunal to consider the same. In that view of the matter, the order of the tribunal remanding back the matter to the authority is required to be quashed and set aside to which they agreed. HELD THAT:- We have not examined the matter on merits but in view of the fact that factual matrix is to be examined by the tribunal, we remit back the matter to the tribunal with the specific directions that the documents which are already on record and if either side make an application under Rule 29, if so desires, after following the procedure, will hear the matter afresh. We make it clear that the tribunal will not influenced effected by the order of this court and will appreciate the facts independently and after hearing the parties to decide the matters afresh after following the procedure. It is made clear that the tribunal will consider all the issues which are raised before it.
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