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    <title>2016 (3) TMI 423 - Supreme Court</title>
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    <description>The Supreme Court expressed disappointment with the Revenue and officers for lack of assistance in tax appeals. The case focused on the availability of revisional power under Section 263 of the Income Tax Act, 1961 regarding orders by the inspecting Assistant Commissioner of Taxes. Despite the issue becoming academic due to prior decisions in favor of the assessee, the court directed cases to be decided on their merits if the Revenue could show the question was relevant in other cases. The matter was adjourned for further consideration, with the order to be brought to the attention of the Chairman of the Central Board of Direct Taxes for action.</description>
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      <link>https://www.taxtmi.com/caselaws?id=325239</link>
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