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    <description>The tribunal set aside the revision order issued under section 263, allowing the appeal of the assessee. It held that the CIT exceeded jurisdiction by invoking section 263 based on disagreement with the Assessing Officer&#039;s views. The tribunal dismissed the ground challenging the validity of the revision order issued in the name of a dissolved company, finding no error in mentioning the assessee along with the merged company.</description>
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      <description>The tribunal set aside the revision order issued under section 263, allowing the appeal of the assessee. It held that the CIT exceeded jurisdiction by invoking section 263 based on disagreement with the Assessing Officer&#039;s views. The tribunal dismissed the ground challenging the validity of the revision order issued in the name of a dissolved company, finding no error in mentioning the assessee along with the merged company.</description>
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