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    <title>2013 (1) TMI 889 - ITAT DELHI</title>
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    <description>The appellate tribunal allowed the appeal by the assessee, setting aside the order under section 263 due to the absence of findings by the CIT on errors or prejudice in the Assessing Officer&#039;s decision. The tribunal emphasized that the CIT did not establish any faults or harm caused by the AO&#039;s assessment, leading to the cancellation of the order under section 263.</description>
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      <description>The appellate tribunal allowed the appeal by the assessee, setting aside the order under section 263 due to the absence of findings by the CIT on errors or prejudice in the Assessing Officer&#039;s decision. The tribunal emphasized that the CIT did not establish any faults or harm caused by the AO&#039;s assessment, leading to the cancellation of the order under section 263.</description>
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