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    <title>2023 (9) TMI 622 - GUJARAT HIGH COURT</title>
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    <description>The Court dismissed Revenue&#039;s appeals challenging the quashing of an order under Section 263 of the Income Tax Act. The Tribunal&#039;s decision to set aside the order under Section 263 rendered the consequential assessment order void. Both the CIT(A) and the Tribunal ruled in favor of the assessee, emphasizing that the revision proceedings had been quashed, making the assessment order invalid. The Court held that no substantial question of law arose, leading to the dismissal of the appeal.</description>
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      <title>2023 (9) TMI 622 - GUJARAT HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=443000</link>
      <description>The Court dismissed Revenue&#039;s appeals challenging the quashing of an order under Section 263 of the Income Tax Act. The Tribunal&#039;s decision to set aside the order under Section 263 rendered the consequential assessment order void. Both the CIT(A) and the Tribunal ruled in favor of the assessee, emphasizing that the revision proceedings had been quashed, making the assessment order invalid. The Court held that no substantial question of law arose, leading to the dismissal of the appeal.</description>
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