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    <title>2016 (9) TMI 256 - ITAT DELHI</title>
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    <description>The Tribunal quashed the proceedings under Section 263 as the Commissioner failed to provide sufficient reasons for revising the order. It was determined that the AO had adequately examined the issues, and the order was not deemed erroneous or prejudicial to revenue interests. As a result, the assessee&#039;s appeal was successful.</description>
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      <description>The Tribunal quashed the proceedings under Section 263 as the Commissioner failed to provide sufficient reasons for revising the order. It was determined that the AO had adequately examined the issues, and the order was not deemed erroneous or prejudicial to revenue interests. As a result, the assessee&#039;s appeal was successful.</description>
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