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    <title>2014 (6) TMI 315 - ITAT HYDERABAD</title>
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    <description>The Tribunal dismissed the appeal for Assessment Year (AY) 2001-02 as the order was time-barred. However, for AYs 2002-03 and 2003-04, the Tribunal allowed the appeals, setting aside the CIT(A)&#039;s decision and reinstating the Assessing Officer&#039;s orders within the six-year time limit. The Tribunal emphasized aligning statutory interpretation with Supreme Court rulings and rejected the assessee&#039;s argument on the limitation period. The orders were pronounced on 8th August 2013. Appeal No. ITA NO. 1516/Hyd/2008 was dismissed, while Appeals No. 314 &amp;amp; 315/Hyd/12 were allowed.</description>
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      <title>2014 (6) TMI 315 - ITAT HYDERABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=248411</link>
      <description>The Tribunal dismissed the appeal for Assessment Year (AY) 2001-02 as the order was time-barred. However, for AYs 2002-03 and 2003-04, the Tribunal allowed the appeals, setting aside the CIT(A)&#039;s decision and reinstating the Assessing Officer&#039;s orders within the six-year time limit. The Tribunal emphasized aligning statutory interpretation with Supreme Court rulings and rejected the assessee&#039;s argument on the limitation period. The orders were pronounced on 8th August 2013. Appeal No. ITA NO. 1516/Hyd/2008 was dismissed, while Appeals No. 314 &amp;amp; 315/Hyd/12 were allowed.</description>
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      <pubDate>Thu, 08 Aug 2013 00:00:00 +0530</pubDate>
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