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    <title>2019 (8) TMI 437 - ITAT LUCKNOW</title>
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    <description>The Tribunal allowed the appeal, expunging the direction issued by the Commissioner of Income-tax (Appeals) under Section 150 of the Income-tax Act, 1961, as it was barred by limitation and not in accordance with the law. The stay application was rejected as infructuous. The judgment emphasizes adherence to statutory time limits and jurisdictional boundaries of tax authorities.</description>
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      <description>The Tribunal allowed the appeal, expunging the direction issued by the Commissioner of Income-tax (Appeals) under Section 150 of the Income-tax Act, 1961, as it was barred by limitation and not in accordance with the law. The stay application was rejected as infructuous. The judgment emphasizes adherence to statutory time limits and jurisdictional boundaries of tax authorities.</description>
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