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    <title>2023 (7) TMI 807 - BOMBAY HIGH COURT</title>
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    <description>The HC admitted the revenue&#039;s appeal against the Tribunal&#039;s decision, which had declared the appeal infructuous following the setting aside of a revision order under section 263. The HC rejected the respondent-assessee&#039;s claim that the Tribunal&#039;s decision resolved the applicability of section 263. It acknowledged the substantial questions of law raised by the revenue concerning the Tribunal&#039;s handling of the assessment order and directed that the appeal be heard with the pending Income Tax Appeal for a comprehensive adjudication.</description>
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      <description>The HC admitted the revenue&#039;s appeal against the Tribunal&#039;s decision, which had declared the appeal infructuous following the setting aside of a revision order under section 263. The HC rejected the respondent-assessee&#039;s claim that the Tribunal&#039;s decision resolved the applicability of section 263. It acknowledged the substantial questions of law raised by the revenue concerning the Tribunal&#039;s handling of the assessment order and directed that the appeal be heard with the pending Income Tax Appeal for a comprehensive adjudication.</description>
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