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    <description>The Tribunal upheld the CIT&#039;s order under section 263, confirming that the assessments made at Rajkot were erroneous and prejudicial to the interests of the revenue due to lack of jurisdiction. The appeals of the three assessees were dismissed.</description>
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      <description>The Tribunal upheld the CIT&#039;s order under section 263, confirming that the assessments made at Rajkot were erroneous and prejudicial to the interests of the revenue due to lack of jurisdiction. The appeals of the three assessees were dismissed.</description>
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