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    <title>Tax Not Imposed on Land Sale Proceeds; Assessing Officer to Consider Revised Return as Instructed by CIT (Appeals.</title>
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    <description>Validity of revised return - when the assessee was not entitled to sale proceed of land, obviously, tax cannot be levied on such receipt from the sale of land. CIT(A) was fully justified in directing the AO to consider the revised return furnished by the assessee - AT</description>
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