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    <title>2023 (5) TMI 412 - ITAT CHENNAI</title>
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    <description>The Appellate Tribunal held that the revisionary order under section 263 was not valid due to a pending appeal before the CIT(A), following established judicial principles. Citing case law from the Hon&#039;ble Madras High Court and Hon&#039;ble Allahabad High Court, the Tribunal concluded that the revision lacked jurisdiction and ordered its quashing. Consequently, the appeal was allowed, and the revisionary order was set aside.</description>
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      <title>2023 (5) TMI 412 - ITAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=437605</link>
      <description>The Appellate Tribunal held that the revisionary order under section 263 was not valid due to a pending appeal before the CIT(A), following established judicial principles. Citing case law from the Hon&#039;ble Madras High Court and Hon&#039;ble Allahabad High Court, the Tribunal concluded that the revision lacked jurisdiction and ordered its quashing. Consequently, the appeal was allowed, and the revisionary order was set aside.</description>
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