2014 (9) TMI 824

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....als) could not have passed the order of remand for examination of the deduction under Section 54F of the Income Tax Act, 1961 (Act, for short). The contention, though appealing, has no merit. If the contention of the Revenue is to be accepted, then the Commissioner of Income Tax (Appeals) should have quashed and set aside the order under Section 154 as the Assessing Officer had not duly applied....