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    <title>Assessing Officer&#039;s Error u/s 263 for Ignoring Carried Forward Losses and Depreciation Claims by Assessee.</title>
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    <description>Assessing officer has not applied his mind to the issue raised by the assessee; therefore, the non application of mind to the issue raised by the assessee with regard to carried forward losses and depreciation is an error within the meaning of section 263 - AT</description>
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      <description>Assessing officer has not applied his mind to the issue raised by the assessee; therefore, the non application of mind to the issue raised by the assessee with regard to carried forward losses and depreciation is an error within the meaning of section 263 - AT</description>
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