https://www.taxtmi.com/caselaws?id=20882 The High Court held that the Tribunal erred in law by not applying the amended section 80J during the appeal proceedings. The Court deemed the Tribunal's order of remit unauthorized, illegal, unnecessary, and uncalled for, as it did not adhere to its legal duty. Consequently, the Court ruled against the remand of the case and found the Tribunal's order invalid, both in favor of the Revenue. The case references were disposed of accordingly, with instructions to provide a copy of the judgment to the Income-tax Appellate Tribunal, Cochin Bench. en-us Thu, 25 Feb 1993 00:00:00 +0530 Tue, 17 Nov 2009 17:33:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20882 The High Court held that the Tribunal erred in law by not applying the amended section 80J during the appeal proceedings. The Court deemed the Tribunal's order of remit unauthorized, illegal, unnecessary, and uncalled for, as it did not adhere to its legal duty. Consequently, the Court ruled against the remand of the case and found the Tribunal's order invalid, both in favor of the Revenue. The case references were disposed of accordingly, with instructions to provide a copy of the judgment to the Income-tax Appellate Tribunal, Cochin Bench. Case-Laws Income Tax Thu, 25 Feb 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20882