In the case of CIT v. Trehan Enterprises (108TAX189) the assessee in making a claim for deduction u/s 80J and 80HH failed to attach certificate in Form No. 10C and 10D with the return. The Commissioner (Appeals) upheld the order of the assessing officer in declining such benefit in the absence of certificate having been filed. The ITAT however accepted the assessees plea that the Commissioner (Appeals) should have treated the requirements to have been met when such certificates were filed before him. The J&K High Court in this case explained the question regarding the scope of powers of Commissioner (Appeals) u/s 251. The Court held that the taxation appeals cannot be put at par with civil appeals under the Code of Civil Procedure where it is the adjudication of claims of the two parties which is known as adversary system. As far as tax appeals before the Commissioner (Appeals) and the ITAT goes the whole purpose is to ensure that the assessment is made as per the requirements of law irrespective of its outcome. In such situation the Court held that it is within the powers of the Commissioner (Appeals) to remit the case back to the ITO to proceed in accordance with the law in the face of such certificates.