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    <title>2016 (5) TMI 958 - ITAT CHENNAI</title>
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    <description>The Tribunal quashed the revision order passed by the Commissioner of Income Tax under Section 263, stating that the Assessing Officer had already examined the relevant issues during the original assessment and subsequent proceedings. There was no new incriminating material found during the search to justify a fresh assessment. The appeal of the assessee was allowed, and the revision orders for subsequent years were also annulled as they were based on the same grounds.</description>
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      <description>The Tribunal quashed the revision order passed by the Commissioner of Income Tax under Section 263, stating that the Assessing Officer had already examined the relevant issues during the original assessment and subsequent proceedings. There was no new incriminating material found during the search to justify a fresh assessment. The appeal of the assessee was allowed, and the revision orders for subsequent years were also annulled as they were based on the same grounds.</description>
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