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    <title>2012 (11) TMI 284 - ITAT, AHMEDABAD</title>
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    <description>The Tribunal held that the CIT&#039;s invocation of Section 263 of the I.T. Act was unjustified as the assessment order was not found to be erroneous or prejudicial to the interest of Revenue. The Tribunal quashed the CIT&#039;s order and allowed the appeal filed by the assessee, ruling in favor of the assessee.</description>
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      <description>The Tribunal held that the CIT&#039;s invocation of Section 263 of the I.T. Act was unjustified as the assessment order was not found to be erroneous or prejudicial to the interest of Revenue. The Tribunal quashed the CIT&#039;s order and allowed the appeal filed by the assessee, ruling in favor of the assessee.</description>
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