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    <title>2016 (6) TMI 861 - KARNATAKA HIGH COURT</title>
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    <description>An appellate authority cannot enlarge the scope of an appeal and unsettle relief already granted when the respondent has filed no appeal or cross-objection. The Tribunal was confined to the assessee&#039;s challenge against the relief denied by the first appellate authority, and it could not set aside the relief allowed in the assessee&#039;s favour without putting the parties on notice. The document also notes that the Tribunal failed to keep within the limits of its power concerning assessment proceedings acted on under a revisional order. The matter was therefore required to be remanded for fresh consideration within the proper scope of the appeal.</description>
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    <pubDate>Fri, 10 Jun 2016 00:00:00 +0530</pubDate>
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      <title>2016 (6) TMI 861 - KARNATAKA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=329152</link>
      <description>An appellate authority cannot enlarge the scope of an appeal and unsettle relief already granted when the respondent has filed no appeal or cross-objection. The Tribunal was confined to the assessee&#039;s challenge against the relief denied by the first appellate authority, and it could not set aside the relief allowed in the assessee&#039;s favour without putting the parties on notice. The document also notes that the Tribunal failed to keep within the limits of its power concerning assessment proceedings acted on under a revisional order. The matter was therefore required to be remanded for fresh consideration within the proper scope of the appeal.</description>
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      <pubDate>Fri, 10 Jun 2016 00:00:00 +0530</pubDate>
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