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    <title>2019 (7) TMI 712 - KERALA HIGH COURT</title>
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    <description>The Court set aside the first respondent&#039;s order and remitted the matter for reconsideration and disposal under Section 264 of the Income Tax Act within eight weeks. The judgment clarified that the first respondent had jurisdiction to revise orders despite the involvement of the Centralized Processing Centre, emphasizing the authority to act on the petitioner&#039;s request in accordance with the law. The writ petition was disposed of accordingly.</description>
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      <description>The Court set aside the first respondent&#039;s order and remitted the matter for reconsideration and disposal under Section 264 of the Income Tax Act within eight weeks. The judgment clarified that the first respondent had jurisdiction to revise orders despite the involvement of the Centralized Processing Centre, emphasizing the authority to act on the petitioner&#039;s request in accordance with the law. The writ petition was disposed of accordingly.</description>
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