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    <title>1981 (9) TMI 189 - ITAT INDORE</title>
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    <description>The Tribunal ruled in favor of the assessee, canceling both the Commissioner&#039;s orders under sections 263 and 154. The ITO&#039;s original assessment was upheld, and the appeals by the assessee succeeded.</description>
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      <description>The Tribunal ruled in favor of the assessee, canceling both the Commissioner&#039;s orders under sections 263 and 154. The ITO&#039;s original assessment was upheld, and the appeals by the assessee succeeded.</description>
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