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    <title>2023 (1) TMI 873 - CALCUTTA HIGH COURT</title>
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    <description>The court held that the Commissioner of Income Tax erred in law by dismissing revision applications without considering the merits of the petitioner&#039;s claim. The court found the CIT misinterpreted the Supreme Court&#039;s judgment in a previous case and the scope of jurisdiction under Section 264 of the Income Tax Act. The court set aside the orders and remanded the matters back to the CIT for reconsideration and disposal of the applications within eight weeks, with a reasoned order after giving the petitioner a hearing. The writ petitions were allowed with no costs awarded.</description>
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    <pubDate>Wed, 18 Jan 2023 00:00:00 +0530</pubDate>
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      <title>2023 (1) TMI 873 - CALCUTTA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=433126</link>
      <description>The court held that the Commissioner of Income Tax erred in law by dismissing revision applications without considering the merits of the petitioner&#039;s claim. The court found the CIT misinterpreted the Supreme Court&#039;s judgment in a previous case and the scope of jurisdiction under Section 264 of the Income Tax Act. The court set aside the orders and remanded the matters back to the CIT for reconsideration and disposal of the applications within eight weeks, with a reasoned order after giving the petitioner a hearing. The writ petitions were allowed with no costs awarded.</description>
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      <pubDate>Wed, 18 Jan 2023 00:00:00 +0530</pubDate>
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