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The Ahmedabad Bench of Income Tax Appellate Tribunal (ITAT) has held that the initiation of revision proceedings by issuing show cause notice and passing a revision order without a Document.

Tr senthil kumarVartik chokshiAhmedabad benchIncome tax appellate tribunalDocument identification numberJudicial memberAnnapurna guptaAccountant memberMinimum alternative taxAssessing officerIncome taxSpeed postIncome tax business applicationFor petitionerEvision proceedingsShow cause notice