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    <title>2011 (10) TMI 475 - KARNATAKA HIGH COURT</title>
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    <description>The court upheld the Tribunal&#039;s decision that the Commissioner, after granting prior approval under Section 158BG for block assessment orders, cannot revise the same orders under Section 263 of the Income Tax Act. The appeals were dismissed, ruling in favor of the assessee.</description>
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