Tribunal Mistakenly Reviewed Merits Post-Setting Aside Order u/s 263, Ignored Appeal Scope on Section 13(8).

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....The Tribunal thereafter could not have proceeded to examine the matter on merits after setting aside the order under Section 263 of the Act with reference to Section 13(8) of the Act as the merits of the matter was not the subject matter of the appeal before the Tribunal. - HC....