2011 (5) TMI 989

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....ORDER PER A.L. GEHLOT (AM) This miscellaneous application filed by the assessee wherein it has been submitted that while deciding the appeal , ITAT has held as under in para-2 of the order :- "At the time of hearing the learned A.R. Shri T.G. Kazi informed us that the assessee has already received relief vide order of Commissioner of Income Tax (A)-III, Rajkot dated 15..2008 and in sup....

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....e- Tax vide notice dated 19-11-2007 initiated action u/s.263 of the Act which was dropped on 19-12-2007 holding that a separate proceeding u/s.263 will be initiated. The C.I.T. vide notice dated 19-12-2007 initiated fresh proceeding u/s.263 vide order dated 1302-2008 directed to the A.O. to enhance the assessment by adding net agricultural income of Rs. 4,95,000/-. Aggrieved by the order u/s.263 d....