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    <title>2007 (2) TMI 209 - MADRAS High Court</title>
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    <description>The appeal by the Revenue regarding the rectification of assessment under section 143(1)(a) for the assessment year 1989-90 was dismissed. The assessing authority&#039;s rectification under section 154 was challenged, with the appellate authority deeming the issues debatable and not suitable for adjustment. The Tribunal upheld this decision, emphasizing the debatable nature of the issues and rejecting the Revenue&#039;s arguments. The Court, relying on precedents, found no substantial question of law to support the Revenue&#039;s plea, resulting in the dismissal of the appeal.</description>
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      <title>2007 (2) TMI 209 - MADRAS High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=13713</link>
      <description>The appeal by the Revenue regarding the rectification of assessment under section 143(1)(a) for the assessment year 1989-90 was dismissed. The assessing authority&#039;s rectification under section 154 was challenged, with the appellate authority deeming the issues debatable and not suitable for adjustment. The Tribunal upheld this decision, emphasizing the debatable nature of the issues and rejecting the Revenue&#039;s arguments. The Court, relying on precedents, found no substantial question of law to support the Revenue&#039;s plea, resulting in the dismissal of the appeal.</description>
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      <pubDate>Tue, 13 Feb 2007 00:00:00 +0530</pubDate>
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