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2014 (7) TMI 1172 - AT - Income TaxRevision u/s 263 - while making the disallowance under section 14A, the provisions of Rule 8D had not been applied - Held that:- As it is noticed that the consequential order has already been passed in respect of the order passed under section 263 and also as it is noticed that the appeal has been filed by the assessee against the said consequential assessment order and the issue is only in relation to the computation of the average value of investment, the income from which does not form any part of the total income, we are of the view that the appeal filed by the assessee against the order passed under section 263 has become infructuous and consequently the same stands dismissed. - Decided against assessee.
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