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2018 (5) TMI 2111 - AT - Income TaxRevision u/s 263 - Period of limitation - HELD THAT:- The order passed by the CIT u/s.263 is dated 30.03.2014 and it was sent to the assessee by Speed Post on 05.04.2014, copy of receipt of the Speed Post is placed on record. AR could not file evidence that the order was passed after the said date and we rely on decision of the coordinate bench of the Tribunal in the case of Sophia Study Circle [2013 (6) TMI 355 - ITAT CUTTACK] - Decided against assessee.
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