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    <title>2023 (5) TMI 500 - SC Order</title>
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    <description>The Supreme Court allowed the Revenue&#039;s appeal, setting aside the High Court of Gujarat&#039;s decision to quash a notice under Section 153C of the Income Tax Act, 1961. The Court noted the Revenue&#039;s successful appeal in a related case, leading to the quashing of the notice in this instance. The High Court&#039;s judgment was overturned, and no costs were imposed.</description>
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      <description>The Supreme Court allowed the Revenue&#039;s appeal, setting aside the High Court of Gujarat&#039;s decision to quash a notice under Section 153C of the Income Tax Act, 1961. The Court noted the Revenue&#039;s successful appeal in a related case, leading to the quashing of the notice in this instance. The High Court&#039;s judgment was overturned, and no costs were imposed.</description>
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