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    <title>2018 (9) TMI 782 - ITAT CUTTACK</title>
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    <description>The appeal filed by the assessee against the Pr.CIT&#039;s order was delayed by 125 days but condoned. The Pr.CIT&#039;s order was found to be valid, leading to the dismissal of the appeal. Assessment proceedings were revised due to discrepancies found by the Pr.CIT, with directions followed by the AO. The Pr.CIT&#039;s jurisdiction to revise the assessment was upheld, emphasizing proper inquiry. The appeal was ultimately dismissed by the Tribunal, affirming the Pr.CIT&#039;s decision based on judicial decisions and factual considerations.</description>
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      <title>2018 (9) TMI 782 - ITAT CUTTACK</title>
      <link>https://www.taxtmi.com/caselaws?id=367046</link>
      <description>The appeal filed by the assessee against the Pr.CIT&#039;s order was delayed by 125 days but condoned. The Pr.CIT&#039;s order was found to be valid, leading to the dismissal of the appeal. Assessment proceedings were revised due to discrepancies found by the Pr.CIT, with directions followed by the AO. The Pr.CIT&#039;s jurisdiction to revise the assessment was upheld, emphasizing proper inquiry. The appeal was ultimately dismissed by the Tribunal, affirming the Pr.CIT&#039;s decision based on judicial decisions and factual considerations.</description>
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