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    <title>2020 (3) TMI 939 - ITAT CUTTACK</title>
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    <description>The appeal filed by the revenue against the CIT(A)-2, Bhubaneswar&#039;s order for the assessment year 2009-2010 was dismissed by the Appellate Tribunal ITAT CUTTACK. The Tribunal found the appeal non-maintainable based on the principles established by the Supreme Court and the interpretation of CBDT Circular No.17/2019 regarding the tax effect threshold limits. Despite the revenue&#039;s arguments on various grounds, including the violation of principles of natural justice and judicial precedents, the Tribunal upheld the dismissal, emphasizing adherence to the Circular and legal precedents. The final order was pronounced on 14/01/2020.</description>
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