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    <title>2019 (10) TMI 847 - ITAT MUMBAI</title>
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    <description>The Tribunal partly allowed the appeal by quashing the order passed by the Principal Commissioner of Income Tax under Section 263 of the Income Tax Act, 1961. The order was invalidated as it was issued in the name of a non-existent entity, &quot;Satyam Computer Services Limited,&quot; and the Principal Commissioner lacked jurisdiction to revise an assessment order that was non-existent. The Tribunal refrained from examining the merits of the expenses claimed by the assessee due to the jurisdictional issues.</description>
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      <description>The Tribunal partly allowed the appeal by quashing the order passed by the Principal Commissioner of Income Tax under Section 263 of the Income Tax Act, 1961. The order was invalidated as it was issued in the name of a non-existent entity, &quot;Satyam Computer Services Limited,&quot; and the Principal Commissioner lacked jurisdiction to revise an assessment order that was non-existent. The Tribunal refrained from examining the merits of the expenses claimed by the assessee due to the jurisdictional issues.</description>
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