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    <title>2011 (1) TMI 900 - ITAT, BANGALORE</title>
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    <description>The Tribunal dismissed the Revenue&#039;s Miscellaneous Petition, emphasizing the lack of jurisdiction to decide the appeal due to the existence of two live orders on the same issue and assessment year. The Tribunal highlighted the jurisdictional issues arising from the Act&#039;s silence on handling appellate proceedings in such circumstances and upheld the decision in favor of the assessee based on the rulings and legal propositions involved.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s Miscellaneous Petition, emphasizing the lack of jurisdiction to decide the appeal due to the existence of two live orders on the same issue and assessment year. The Tribunal highlighted the jurisdictional issues arising from the Act&#039;s silence on handling appellate proceedings in such circumstances and upheld the decision in favor of the assessee based on the rulings and legal propositions involved.</description>
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