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    <title>2012 (9) TMI 803 - BOMBAY HIGH COURT</title>
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    <description>The court set aside the Commissioner of Income Tax&#039;s order dismissing the revision application and remanded the matter for fresh consideration. The Assessing Officer was directed to promptly process the rectification application under Section 154 without being influenced by the previous decision. The court emphasized ensuring a fair assessment for the petitioner in line with the law, allowing all contentions to remain open. The writ petition was granted with no costs awarded.</description>
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      <description>The court set aside the Commissioner of Income Tax&#039;s order dismissing the revision application and remanded the matter for fresh consideration. The Assessing Officer was directed to promptly process the rectification application under Section 154 without being influenced by the previous decision. The court emphasized ensuring a fair assessment for the petitioner in line with the law, allowing all contentions to remain open. The writ petition was granted with no costs awarded.</description>
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