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    <title>2014 (9) TMI 1097 - ITAT AHMEDABAD</title>
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    <description>The Tribunal dismissed the Revenue&#039;s Miscellaneous Applications seeking a review of the Tribunal&#039;s order for the assessment years 2006-2007 and 2007-2008. The High Court directed the Revenue to specify the arguments overlooked by the Tribunal. As the Revenue failed to identify any specific overlooked arguments and the Tribunal could only rectify evident mistakes, the Applications were deemed meritless and dismissed. The Tribunal upheld its original order, emphasizing the lack of grounds for reconsideration.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s Miscellaneous Applications seeking a review of the Tribunal&#039;s order for the assessment years 2006-2007 and 2007-2008. The High Court directed the Revenue to specify the arguments overlooked by the Tribunal. As the Revenue failed to identify any specific overlooked arguments and the Tribunal could only rectify evident mistakes, the Applications were deemed meritless and dismissed. The Tribunal upheld its original order, emphasizing the lack of grounds for reconsideration.</description>
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