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    <title>2007 (5) TMI 228 - DELHI HIGH COURT</title>
    <link>https://www.taxtmi.com/caselaws?id=30848</link>
    <description>The High Court held that the Assessing Officer&#039;s order was not erroneous or prejudicial to the Revenue for accepting the revised computation of income without a revised return filed by the assessee within the prescribed period. The Court emphasized that the correction of the return by the authorized representative was sufficient and did not necessitate a revised return signed by a specified person. The Court referenced relevant provisions and case law to support its decision. Consequently, the appeal by the Revenue was dismissed, and no costs were awarded.</description>
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    <pubDate>Thu, 24 May 2007 00:00:00 +0530</pubDate>
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      <title>2007 (5) TMI 228 - DELHI HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=30848</link>
      <description>The High Court held that the Assessing Officer&#039;s order was not erroneous or prejudicial to the Revenue for accepting the revised computation of income without a revised return filed by the assessee within the prescribed period. The Court emphasized that the correction of the return by the authorized representative was sufficient and did not necessitate a revised return signed by a specified person. The Court referenced relevant provisions and case law to support its decision. Consequently, the appeal by the Revenue was dismissed, and no costs were awarded.</description>
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      <pubDate>Thu, 24 May 2007 00:00:00 +0530</pubDate>
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