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    <title>2013 (12) TMI 1111 - ITAT MUMBAI</title>
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    <description>The Tribunal upheld the Commissioner&#039;s order under Section 263, directing the Assessing Officer to re-examine the taxability of the trust&#039;s income after making proper enquiries. The appeals by the assessee were dismissed, affirming that the assessment order was erroneous and prejudicial to the interests of the Revenue due to inadequate enquiry by the Assessing Officer.</description>
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      <description>The Tribunal upheld the Commissioner&#039;s order under Section 263, directing the Assessing Officer to re-examine the taxability of the trust&#039;s income after making proper enquiries. The appeals by the assessee were dismissed, affirming that the assessment order was erroneous and prejudicial to the interests of the Revenue due to inadequate enquiry by the Assessing Officer.</description>
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