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    <title>1996 (4) TMI 72 - MADHYA PRADESH High Court</title>
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    <description>The High Court affirmed the Tribunal&#039;s decision regarding the jurisdiction of the Income-tax Officer during reassessment proceedings. The Court held that the Officer exceeded his authority by making additional additions beyond the scope of the remand order. The Court distinguished the present case from precedent where a broader remand order was issued. The High Court dismissed the applications seeking reference, upheld the Tribunal&#039;s decision, and did not award costs, allowing counsel fees to be retained in the respective case records.</description>
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      <link>https://www.taxtmi.com/caselaws?id=17971</link>
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