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2011 (12) TMI 360 - RAJASTHAN HIGH COURTChief CIT, Jodhpur denying approval under s. 10(23C)(vi) - On the ground that the petitioner violated the basic mandate of s. 10(23C)(vi) of the Act - While the power of learned Chief CIT to arrive at such findings after properly and duly allowing the opportunity of hearing and supplying the adverse material to the petitioner-trust is not in doubt but at the same time, withholding the adverse material from the petitioner-assessee, not allowing him the chance of rebuttal and then relying on the same material for denying the approval under s. 10(23C) of the Act, cannot be sustained - Decided in favor of the assessee by way of remand to CCIT
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