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    <title>1989 (5) TMI 84 - ITAT BANGALORE</title>
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    <description>The Tribunal upheld the Commissioner&#039;s order in a case concerning jurisdiction under Section 263 of the Income-tax Act. The Tribunal confirmed the amended limitation period, validating the Commissioner&#039;s order. Additionally, the Tribunal found the directions for reassessment and disallowance of sales tax penalty to be appropriate, ultimately dismissing the appeals and affirming the Commissioner&#039;s decisions in all aspects.</description>
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