2004 (3) TMI 17

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....l. The question that is to be considered by the court is as under: "Whether, the Income-tax Appellate Tribunal, while restoring the additions to the file of the Assessing Officer, exceeded its jurisdiction in restoring the addition in relation to the trade creditor, namely, M/s. M.S. Impex, which was not even the subject matter of appeal?" Admittedly, it is very clear that so far as M/s. M.S. I....

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....n restoring this issue also to the file of the Assessing Officer. The order can be said to be perverse in so far as inclusion of the name of M/s. M.S. Impex, Delhi, is concerned as the Tribunal was concerned with only two parties which we have referred hereinabove. The Tribunal was not justified in interfering in so far as the part which was accepted by the Commissioner of Income-tax (Appeals) and....