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    <title>1988 (6) TMI 71 - ITAT DELHI-C</title>
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    <description>The Tribunal held that the Income-tax Officer&#039;s assessments for the years 1983-84 and 1984-85 were not erroneous or prejudicial to revenue. The Commissioner&#039;s invocation of section 263 was deemed unjustified, and the assessments were found to be in accordance with the law. Consequently, the Tribunal canceled the Commissioner&#039;s order.</description>
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      <description>The Tribunal held that the Income-tax Officer&#039;s assessments for the years 1983-84 and 1984-85 were not erroneous or prejudicial to revenue. The Commissioner&#039;s invocation of section 263 was deemed unjustified, and the assessments were found to be in accordance with the law. Consequently, the Tribunal canceled the Commissioner&#039;s order.</description>
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