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    <title>2014 (12) TMI 553 - ITAT KOLKATA</title>
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    <description>The Tribunal allowed the appeal filed by the assessee, holding that the order passed by the CIT under Section 263 was not sustainable on both merits and jurisdiction. The Tribunal did not address the issue of the CIT&#039;s order being time-barred, considering it to be of academic interest. The order pronounced in the court on 11/12/2014 concluded that the appeal by the assessee stands allowed.</description>
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      <title>2014 (12) TMI 553 - ITAT KOLKATA</title>
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      <description>The Tribunal allowed the appeal filed by the assessee, holding that the order passed by the CIT under Section 263 was not sustainable on both merits and jurisdiction. The Tribunal did not address the issue of the CIT&#039;s order being time-barred, considering it to be of academic interest. The order pronounced in the court on 11/12/2014 concluded that the appeal by the assessee stands allowed.</description>
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