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    <title>2015 (2) TMI 938 - ITAT LUCKNOW</title>
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    <description>The Tribunal found that the Commissioner&#039;s order under section 263 was without jurisdiction and bad in law. It concluded that the Assessing Officer had conducted detailed inquiries and properly assessed the claims, rendering the order non-prejudicial to revenue. As a result, the Tribunal allowed the appeal, setting aside the Commissioner&#039;s order under section 263.</description>
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      <title>2015 (2) TMI 938 - ITAT LUCKNOW</title>
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      <description>The Tribunal found that the Commissioner&#039;s order under section 263 was without jurisdiction and bad in law. It concluded that the Assessing Officer had conducted detailed inquiries and properly assessed the claims, rendering the order non-prejudicial to revenue. As a result, the Tribunal allowed the appeal, setting aside the Commissioner&#039;s order under section 263.</description>
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