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    <title>2012 (9) TMI 1000 - ITAT Amritasar</title>
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    <description>The Appellate Tribunal ITAT Amritsar allowed all five appeals filed by the Revenue against orders of the CIT(A) for different assessment years. The Tribunal held that the CIT(A) had exceeded his powers by directing the Assessing Officer to decide the issues, as the power to &quot;set aside&quot; had been withdrawn by the Finance Act, 2001. Consequently, the impugned orders were canceled, and the CIT(A) was directed to decide the issues afresh under the law after providing an opportunity to the parties.</description>
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      <link>https://www.taxtmi.com/caselaws?id=179645</link>
      <description>The Appellate Tribunal ITAT Amritsar allowed all five appeals filed by the Revenue against orders of the CIT(A) for different assessment years. The Tribunal held that the CIT(A) had exceeded his powers by directing the Assessing Officer to decide the issues, as the power to &quot;set aside&quot; had been withdrawn by the Finance Act, 2001. Consequently, the impugned orders were canceled, and the CIT(A) was directed to decide the issues afresh under the law after providing an opportunity to the parties.</description>
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