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    <title>2012 (6) TMI 472 - ITAT KOLKATA</title>
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    <description>The Tribunal held that the Commissioner of Income Tax&#039;s order under section 263 was improper as the Assessing Officer had conducted sufficient inquiries. The order was found not to be erroneous or prejudicial to revenue, leading to the appeal being allowed in favor of the assessee.</description>
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      <description>The Tribunal held that the Commissioner of Income Tax&#039;s order under section 263 was improper as the Assessing Officer had conducted sufficient inquiries. The order was found not to be erroneous or prejudicial to revenue, leading to the appeal being allowed in favor of the assessee.</description>
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