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    <title>2004 (10) TMI 81 - BOMBAY High Court</title>
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    <description>The High Court of BOMBAY ruled that an appeal under section 260A of the Income-tax Act was not maintainable against the Income-tax Appellate Tribunal&#039;s order rejecting the appellant&#039;s request to add additional grounds in the appeal. The court held that the order refusing to allow additional grounds was procedural and did not impact the party&#039;s rights, as it did not determine a right or liability. Therefore, the appeal was dismissed on the basis that such procedural orders could be challenged in the appeal against the final order.</description>
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      <title>2004 (10) TMI 81 - BOMBAY High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=10808</link>
      <description>The High Court of BOMBAY ruled that an appeal under section 260A of the Income-tax Act was not maintainable against the Income-tax Appellate Tribunal&#039;s order rejecting the appellant&#039;s request to add additional grounds in the appeal. The court held that the order refusing to allow additional grounds was procedural and did not impact the party&#039;s rights, as it did not determine a right or liability. Therefore, the appeal was dismissed on the basis that such procedural orders could be challenged in the appeal against the final order.</description>
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      <pubDate>Mon, 11 Oct 2004 00:00:00 +0530</pubDate>
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