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    <title>2021 (2) TMI 173 - ITAT DELHI</title>
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    <description>The Department&#039;s appeal against the assessment order for A.Y. 2010-2011, which was based on a previously set aside order under section 263 of the I.T. Act, was dismissed. The ITAT set aside the section 263 order, leading to the High Court dismissing the Departmental Appeal. As the impugned order was no longer valid due to the cancellation of the section 263 order, the Department had no grounds to pursue the appeal, resulting in its dismissal.</description>
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      <description>The Department&#039;s appeal against the assessment order for A.Y. 2010-2011, which was based on a previously set aside order under section 263 of the I.T. Act, was dismissed. The ITAT set aside the section 263 order, leading to the High Court dismissing the Departmental Appeal. As the impugned order was no longer valid due to the cancellation of the section 263 order, the Department had no grounds to pursue the appeal, resulting in its dismissal.</description>
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