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    <title>2017 (8) TMI 40 - BOMBAY HIGH COURT</title>
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    <description>The Bombay High Court held that the Assessing Officer exceeded his authority on remand by addressing the Section 115JB issue beyond the limited directions given by the Tribunal. The Court found that the Assessing Officer&#039;s actions went beyond the scope of the original assessment order and the appeal process, constituting an excess of jurisdiction. Consequently, the Court dismissed the appeal without costs, ruling that no substantial question of law arose from the matter.</description>
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      <link>https://www.taxtmi.com/caselaws?id=345982</link>
      <description>The Bombay High Court held that the Assessing Officer exceeded his authority on remand by addressing the Section 115JB issue beyond the limited directions given by the Tribunal. The Court found that the Assessing Officer&#039;s actions went beyond the scope of the original assessment order and the appeal process, constituting an excess of jurisdiction. Consequently, the Court dismissed the appeal without costs, ruling that no substantial question of law arose from the matter.</description>
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