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    <description>The Tribunal found that the Principal CIT exceeded jurisdiction in a tax matter for A.Y. 2011-12. The Principal CIT&#039;s order under section 263 was quashed as the conditions for invoking jurisdiction were not met. The appellant&#039;s appeal was allowed, setting aside the Principal CIT&#039;s order.</description>
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      <description>The Tribunal found that the Principal CIT exceeded jurisdiction in a tax matter for A.Y. 2011-12. The Principal CIT&#039;s order under section 263 was quashed as the conditions for invoking jurisdiction were not met. The appellant&#039;s appeal was allowed, setting aside the Principal CIT&#039;s order.</description>
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