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    <title>2012 (12) TMI 697 - MADRAS HIGH COURT</title>
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    <description>The Court set aside the first respondent&#039;s order rejecting the withdrawal of the Revision Petition under Section 264 of the Income Tax Act, 1961. The Court held that the filing of a Revision Petition should not bar the assessee from filing an appeal before the Commissioner of Income Tax (Appeals). Consequently, the petitioner was allowed to pursue an appeal challenging the assessing officer&#039;s order for the relevant assessment year. The writ petition was granted, and connected miscellaneous petitions were closed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=219682</link>
      <description>The Court set aside the first respondent&#039;s order rejecting the withdrawal of the Revision Petition under Section 264 of the Income Tax Act, 1961. The Court held that the filing of a Revision Petition should not bar the assessee from filing an appeal before the Commissioner of Income Tax (Appeals). Consequently, the petitioner was allowed to pursue an appeal challenging the assessing officer&#039;s order for the relevant assessment year. The writ petition was granted, and connected miscellaneous petitions were closed.</description>
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      <pubDate>Mon, 15 Oct 2012 00:00:00 +0530</pubDate>
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