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    <title>2013 (10) TMI 99 - KARNATAKA HIGH COURT</title>
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    <description>The Court dismissed the appeals at the admission stage, upholding the Tribunal&#039;s decision to remand the matter to the Assessing Officer based on jurisdictional aspects without causing prejudice to the assessee. The Court emphasized the importance of reasons in assessment orders and clarified that specific issues must be decided by the Tribunal to warrant further examination as questions of law under Section 260-A of the Income Tax Act, 1961.</description>
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      <description>The Court dismissed the appeals at the admission stage, upholding the Tribunal&#039;s decision to remand the matter to the Assessing Officer based on jurisdictional aspects without causing prejudice to the assessee. The Court emphasized the importance of reasons in assessment orders and clarified that specific issues must be decided by the Tribunal to warrant further examination as questions of law under Section 260-A of the Income Tax Act, 1961.</description>
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