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    <title>2013 (5) TMI 668 - ALLAHABAD HIGH COURT</title>
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    <description>The court allowed the writ petition, setting aside the order dated 02.03.2010 under Section 263 of the Income Tax Act, 1961. It affirmed that the revision proceedings were limited to the Cattle Feed and Green Vegetable business, emphasizing the necessity to adhere to legal principles governing revisionary proceedings concerning distinct business lines. The Assessing Officer was permitted to raise relevant queries specifically related to the Cattle Feed and Green Vegetable business for income determination, maintaining the separation of business aspects during assessment proceedings for the assessment year 2006-07.</description>
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    <pubDate>Thu, 16 May 2013 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=234083</link>
      <description>The court allowed the writ petition, setting aside the order dated 02.03.2010 under Section 263 of the Income Tax Act, 1961. It affirmed that the revision proceedings were limited to the Cattle Feed and Green Vegetable business, emphasizing the necessity to adhere to legal principles governing revisionary proceedings concerning distinct business lines. The Assessing Officer was permitted to raise relevant queries specifically related to the Cattle Feed and Green Vegetable business for income determination, maintaining the separation of business aspects during assessment proceedings for the assessment year 2006-07.</description>
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      <pubDate>Thu, 16 May 2013 00:00:00 +0530</pubDate>
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