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    <title>1991 (2) TMI 52 - ALLAHABAD High Court</title>
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    <description>A revisional order under section 263 was challenged in writ jurisdiction, but the assessment had been made on the basis of an earlier High Court view that was later overruled by a binding Full Bench decision. Once that precedent no longer survived, the foundation of the writ challenge failed, and the Court found no basis to interfere. The writ petition against the revisional order was therefore not entertained and stood dismissed.</description>
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      <title>1991 (2) TMI 52 - ALLAHABAD High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=22345</link>
      <description>A revisional order under section 263 was challenged in writ jurisdiction, but the assessment had been made on the basis of an earlier High Court view that was later overruled by a binding Full Bench decision. Once that precedent no longer survived, the foundation of the writ challenge failed, and the Court found no basis to interfere. The writ petition against the revisional order was therefore not entertained and stood dismissed.</description>
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