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    <title>2010 (1) TMI 1191 - ITAT CHANDIGARH</title>
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    <description>The Tribunal set aside the order passed under section 263 of the Income Tax Act, allowing the appeal of the assessee. The Tribunal found that the Assessing Officer had considered the issues raised by the Commissioner of Income Tax during the assessment proceedings and had taken a possible view. The Commissioner failed to establish how the Assessing Officer&#039;s order was erroneous and prejudicial to the interest of Revenue.</description>
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      <description>The Tribunal set aside the order passed under section 263 of the Income Tax Act, allowing the appeal of the assessee. The Tribunal found that the Assessing Officer had considered the issues raised by the Commissioner of Income Tax during the assessment proceedings and had taken a possible view. The Commissioner failed to establish how the Assessing Officer&#039;s order was erroneous and prejudicial to the interest of Revenue.</description>
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