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    <title>2023 (1) TMI 683 - ITAT CHENNAI</title>
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    <description>The Tribunal allowed the appellant&#039;s appeal by quashing the revision order of the Principal Commissioner of Income Tax, holding that the revision exceeded the limited scrutiny scope. The Tribunal emphasized the need for credible material to expand scrutiny beyond limited issues and cited previous decisions where such revisions were deemed excessive. The decision favored the appellant, concluding that the revision was not justified under the legal framework and precedents, ultimately leading to the appeal being allowed.</description>
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      <description>The Tribunal allowed the appellant&#039;s appeal by quashing the revision order of the Principal Commissioner of Income Tax, holding that the revision exceeded the limited scrutiny scope. The Tribunal emphasized the need for credible material to expand scrutiny beyond limited issues and cited previous decisions where such revisions were deemed excessive. The decision favored the appellant, concluding that the revision was not justified under the legal framework and precedents, ultimately leading to the appeal being allowed.</description>
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