The High Court held that the Tax Appeals Tribunal acted within its statutory jurisdiction by referring the matter back to the Commissioner for reconsideration, as expressly permitted by Section 29(2) of the Tax Appeals Tribunal Act. The Tribunal did not breach any law in doing so. On the issue of damages, the Court found that the Tribunal's jurisdiction is limited to tax decisions and does not extend to awarding damages, particularly where such claims were not raised at the objection stage, as required by Section 56(3) of the Tax Procedures Act. The Court emphasized that jurisdiction must be strictly exercised within the confines of the Constitution and statute, and the Tribunal was correct in declining to entertain the claim for damages. Consequently, the appeal was found to be without merit and was dismissed, with the Tribunal's decision upheld.