https://www.taxtmi.com/caselaws?id=37502 The High Court held that the Income-tax Appellate Tribunal exceeded its jurisdiction by considering a capital loss aspect not part of the original appeal grounds. The Tribunal's decision to remand the case on this aspect was deemed beyond its authority and set aside. Despite the availability of an alternative remedy, the High Court entertained and decided the writ petition, establishing its jurisdiction. The appeal was dismissed, emphasizing the limits of the Tribunal's jurisdiction in remanding cases and the circumstances under which a writ petition may be entertained despite alternative remedies being available. en-us Thu, 16 Mar 1978 00:00:00 +0530 Tue, 30 Mar 2010 11:58:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37502 The High Court held that the Income-tax Appellate Tribunal exceeded its jurisdiction by considering a capital loss aspect not part of the original appeal grounds. The Tribunal's decision to remand the case on this aspect was deemed beyond its authority and set aside. Despite the availability of an alternative remedy, the High Court entertained and decided the writ petition, establishing its jurisdiction. The appeal was dismissed, emphasizing the limits of the Tribunal's jurisdiction in remanding cases and the circumstances under which a writ petition may be entertained despite alternative remedies being available. Case-Laws Income Tax Thu, 16 Mar 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37502