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    <title>2003 (7) TMI 270 - ITAT CHANDIGARH-A</title>
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    <description>The Tribunal upheld the CIT(A) decision to annul the reassessment and order under s. 154 due to lack of jurisdiction following the Tribunal&#039;s cancellation of the initial order under s. 263. The Tribunal emphasized adherence to legal procedures and avoiding unnecessary actions, especially with pending higher court decisions. The appeals were dismissed, and costs were imposed on the Revenue.</description>
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      <description>The Tribunal upheld the CIT(A) decision to annul the reassessment and order under s. 154 due to lack of jurisdiction following the Tribunal&#039;s cancellation of the initial order under s. 263. The Tribunal emphasized adherence to legal procedures and avoiding unnecessary actions, especially with pending higher court decisions. The appeals were dismissed, and costs were imposed on the Revenue.</description>
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