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    <description>The Tribunal set aside the CIT&#039;s order passed under section 263, allowing the appeal of the assessee. It was concluded that the CIT lacked the authority to exercise jurisdiction under section 263 as the issues had already been decided by the CIT(A). The proper remedy was deemed to be appealing against the CIT(A)&#039;s order.</description>
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      <description>The Tribunal set aside the CIT&#039;s order passed under section 263, allowing the appeal of the assessee. It was concluded that the CIT lacked the authority to exercise jurisdiction under section 263 as the issues had already been decided by the CIT(A). The proper remedy was deemed to be appealing against the CIT(A)&#039;s order.</description>
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