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    <title>2021 (7) TMI 1075 - ITAT AHMEDABAD</title>
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    <description>The Tribunal allowed the Assessee&#039;s appeal against the revision of the assessment order under section 263 for A.Y. 2011-12. The Tribunal found the PCIT&#039;s decision to disturb the brought forward balances without valid jurisdiction erroneous and quashed the revisionary order. The appeal for the same year was dismissed as infructuous due to the invalidity of the revisionary order, which was deemed void ab initio.</description>
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      <description>The Tribunal allowed the Assessee&#039;s appeal against the revision of the assessment order under section 263 for A.Y. 2011-12. The Tribunal found the PCIT&#039;s decision to disturb the brought forward balances without valid jurisdiction erroneous and quashed the revisionary order. The appeal for the same year was dismissed as infructuous due to the invalidity of the revisionary order, which was deemed void ab initio.</description>
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