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    <title>2024 (7) TMI 282 - ITAT MUMBAI</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeals in ITA No. 1698/Mum/2024 and ITA No. 1711/Mum/2024, upholding the decision of the ld. CIT(A) to dismiss the appeal as infructuous following the quashing of the revisionary order under section 263. The Tribunal concluded that the ld. CIT(A) correctly determined that the quashing of the revisionary order rendered the subsequent appeal moot, thus rejecting the Revenue&#039;s contention that the appeal should be decided on its merits. The decision was pronounced in open court on 03.07.2024.</description>
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      <link>https://www.taxtmi.com/caselaws?id=755062</link>
      <description>The Tribunal dismissed the Revenue&#039;s appeals in ITA No. 1698/Mum/2024 and ITA No. 1711/Mum/2024, upholding the decision of the ld. CIT(A) to dismiss the appeal as infructuous following the quashing of the revisionary order under section 263. The Tribunal concluded that the ld. CIT(A) correctly determined that the quashing of the revisionary order rendered the subsequent appeal moot, thus rejecting the Revenue&#039;s contention that the appeal should be decided on its merits. The decision was pronounced in open court on 03.07.2024.</description>
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