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    <title>2009 (7) TMI 10 - ALLAHABAD HIGH COURT</title>
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    <description>In the case of Commissioner of Income Tax v. [Anonymized], the High Court dismissed the appeal under section 260-A of the Income Tax Act, 1961 for the assessment year 1992-93. The court upheld the Tribunal&#039;s decision to set aside the reassessment order based on the Valuation Officer&#039;s report, finding no illegality in the Tribunal&#039;s actions. It was determined that the case did not present substantial questions of law, leading to the dismissal of the appeal. The court referenced a similar precedent in Commissioner of Income Tax v. M/s Leather Trends (P) Limited.</description>
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      <title>2009 (7) TMI 10 - ALLAHABAD HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=34150</link>
      <description>In the case of Commissioner of Income Tax v. [Anonymized], the High Court dismissed the appeal under section 260-A of the Income Tax Act, 1961 for the assessment year 1992-93. The court upheld the Tribunal&#039;s decision to set aside the reassessment order based on the Valuation Officer&#039;s report, finding no illegality in the Tribunal&#039;s actions. It was determined that the case did not present substantial questions of law, leading to the dismissal of the appeal. The court referenced a similar precedent in Commissioner of Income Tax v. M/s Leather Trends (P) Limited.</description>
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