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    <title>2019 (7) TMI 806 - GUJARAT HIGH COURT</title>
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    <description>The High Court upheld the decision of the Income Tax Appellate Tribunal in quashing reassessment proceedings initiated beyond the statutory limit of four years under Section 147 of the Income Tax Act, 1961. The Court found no error in the Tribunal&#039;s decision, leading to the dismissal of the Tax Appeal filed by the Revenue.</description>
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      <description>The High Court upheld the decision of the Income Tax Appellate Tribunal in quashing reassessment proceedings initiated beyond the statutory limit of four years under Section 147 of the Income Tax Act, 1961. The Court found no error in the Tribunal&#039;s decision, leading to the dismissal of the Tax Appeal filed by the Revenue.</description>
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