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    <title>2009 (3) TMI 1081 - ITAT MUMBAI</title>
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    <description>The appellant successfully challenged the CIT&#039;s orders under section 263 for AYs 2003-04, 2004-05, and 2006-07. The Tribunal ruled in favor of the appellant, quashing the CIT&#039;s orders as they were beyond the time limit prescribed by the Act and not in accordance with the law. Additionally, the Tribunal held that the provisions of Section 115JB were not applicable to the appellant, resulting in the appellant&#039;s appeals being allowed.</description>
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      <description>The appellant successfully challenged the CIT&#039;s orders under section 263 for AYs 2003-04, 2004-05, and 2006-07. The Tribunal ruled in favor of the appellant, quashing the CIT&#039;s orders as they were beyond the time limit prescribed by the Act and not in accordance with the law. Additionally, the Tribunal held that the provisions of Section 115JB were not applicable to the appellant, resulting in the appellant&#039;s appeals being allowed.</description>
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