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    <title>1992 (10) TMI 2 - Supreme Court</title>
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    <description>The Tribunal had authority to restore the appeals for fresh orders after further investigation, including remand to the Additional Commissioner under section 263 of the Income-tax Act, 1961. The Supreme Court noted that the section 256(1) question had already been answered by the High Court in the affirmative and that this view accorded with settled law on the Tribunal&#039;s power to send matters back for reconsideration. The remand was therefore upheld and the question was answered in favour of the Revenue.</description>
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      <title>1992 (10) TMI 2 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=5388</link>
      <description>The Tribunal had authority to restore the appeals for fresh orders after further investigation, including remand to the Additional Commissioner under section 263 of the Income-tax Act, 1961. The Supreme Court noted that the section 256(1) question had already been answered by the High Court in the affirmative and that this view accorded with settled law on the Tribunal&#039;s power to send matters back for reconsideration. The remand was therefore upheld and the question was answered in favour of the Revenue.</description>
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      <pubDate>Thu, 08 Oct 1992 00:00:00 +0530</pubDate>
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