Single judge couldn't enter into merits of cases while directing assessee to file appeal

INCOME TAX: Where there was dispute relating to taxability of transaction of buy back of shares from shareholders by assessee-company in terms of section 115-O, Single Judge while directing assessee to file an appeal before Commissioner (Appeals) under section 246A, was not justified in entering into merits of case so far as taxability under section 115-O was concerned

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