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2015 (6) TMI 398 - KERALA HIGH COURT

2015 (6) TMI 398 - KERALA HIGH COURT - TMI - Revision u/s 263 - Held that:- Reading of the impugned order itself show that the Commissioner has passed the order on the issues specified finding that there was no application of mind by the Assessing Officer. In such circumstances, following judgment of this Court in Appollo Tyres Limited (2013 (10) TMI 1233 - KERALA HIGH COURT a), we confirm the order passed by the Tribunal confirming revision order of CIT(A) - Decided against revenue. - I.T.A.No. .....

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xercise of his powers under Section 263 of Income Tax Act for the assessment year 2005-2006. The order under Section 263 of Income TaxAct was preceded by Annexure B notice where the Commissioner has pointed out three issues which were not examined by the Assessing Officer. Apart from that, he has also found that the Assessing Officer did not make proper enquiry with respect to the fresh loans taken during the year in the absence of confirmation letters and that quantitative details of yarn were .....

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