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    <title>1981 (9) TMI 179 - ITAT DELHI-B</title>
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    <description>The Tribunal held that the Commissioner&#039;s action under Section 263 of the IT Act was unjustified as the Income Tax Officer had conducted proper inquiries and assessments. The Tribunal found no errors in the ITO&#039;s assessment and disagreed with the Commissioner&#039;s interference. Consequently, the Tribunal canceled the Commissioner&#039;s order and restored the ITO&#039;s assessment, allowing the appeal.</description>
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      <title>1981 (9) TMI 179 - ITAT DELHI-B</title>
      <link>https://www.taxtmi.com/caselaws?id=63640</link>
      <description>The Tribunal held that the Commissioner&#039;s action under Section 263 of the IT Act was unjustified as the Income Tax Officer had conducted proper inquiries and assessments. The Tribunal found no errors in the ITO&#039;s assessment and disagreed with the Commissioner&#039;s interference. Consequently, the Tribunal canceled the Commissioner&#039;s order and restored the ITO&#039;s assessment, allowing the appeal.</description>
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