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    <title>2019 (7) TMI 1041 - MADRAS HIGH COURT</title>
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    <description>The High Court dismissed the Revenue&#039;s appeal under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal for the assessment year 2008-09. The Court held that the revision order under Section 263 was barred by limitation as it was communicated beyond the prescribed period. The Tribunal&#039;s decision to set aside the order due to untimely communication was upheld, emphasizing the importance of proper and timely communication of orders as per legal requirements. The appeal was dismissed as no substantial question of law was found to arise.</description>
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      <description>The High Court dismissed the Revenue&#039;s appeal under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal for the assessment year 2008-09. The Court held that the revision order under Section 263 was barred by limitation as it was communicated beyond the prescribed period. The Tribunal&#039;s decision to set aside the order due to untimely communication was upheld, emphasizing the importance of proper and timely communication of orders as per legal requirements. The appeal was dismissed as no substantial question of law was found to arise.</description>
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