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    <title>2016 (3) TMI 650 - ALLAHABAD HIGH COURT</title>
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    <description>The High Court of Allahabad dismissed the appeal, holding that the Commissioner of Income Tax could not invoke Section 263 as some enquiry had been conducted by the Assessing Officer. The Tribunal&#039;s decision to set aside the Section 263 order was upheld as no substantial question of law arose for consideration.</description>
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      <description>The High Court of Allahabad dismissed the appeal, holding that the Commissioner of Income Tax could not invoke Section 263 as some enquiry had been conducted by the Assessing Officer. The Tribunal&#039;s decision to set aside the Section 263 order was upheld as no substantial question of law arose for consideration.</description>
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