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    <description>The Tribunal allowed the appeal, finding the revisionary order not passed within the prescribed time limit under section 263. The decision was based on the jurisdictional issue, and as a result, other grounds of appeal were not addressed. The Tribunal&#039;s ruling was in favor of the assessee, and the appeal was allowed on 4th August 2017.</description>
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      <description>The Tribunal allowed the appeal, finding the revisionary order not passed within the prescribed time limit under section 263. The decision was based on the jurisdictional issue, and as a result, other grounds of appeal were not addressed. The Tribunal&#039;s ruling was in favor of the assessee, and the appeal was allowed on 4th August 2017.</description>
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