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    <title>2012 (12) TMI 632 - ITAT CUTTACK</title>
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    <description>The Appellate Tribunal quashed the CIT&#039;s jurisdiction under section 263 for Assessment Years 2006-07 and 2007-08, finding no error in the decisions made by the Assessing Officer and higher authorities. The orders passed by the CIT were deemed unwarranted as the issues had been previously adjudicated. The appeals of the assessee were allowed, and the CIT&#039;s orders under section 263 were overturned.</description>
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      <description>The Appellate Tribunal quashed the CIT&#039;s jurisdiction under section 263 for Assessment Years 2006-07 and 2007-08, finding no error in the decisions made by the Assessing Officer and higher authorities. The orders passed by the CIT were deemed unwarranted as the issues had been previously adjudicated. The appeals of the assessee were allowed, and the CIT&#039;s orders under section 263 were overturned.</description>
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