2003 (2) TMI 44

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..... nce the Tribunal has arrived at the conclusion that the appeal is barred by limitation the Tribunal has no jurisdiction to entertain the appeal of the Revenue on the merits and issue any direction in regard thereto. The Tribunal having committed an error of law in remanding the matter we allow the appeal filed by the assessee and set aside the order of remand passed by the Tribunal. - - - - - Dat .....

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..... remanded the issue for reconsideration of the deduction claimed by the assessee under section 80HHC of the Income-tax Act, 1961. Aggrieved by this direction given by the Tribunal the present appeal is filed. Learned counsel for the appellant has rightly submitted that once the Tribunal has refused to condone the delay and dismissed the appeal as barred by limitation it has no jurisdiction or au .....

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