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    <description>The ITAT allowed the assessee&#039;s appeals against the CIT&#039;s orders under section 263. The ITAT upheld the AO&#039;s estimation of income, rejected the revision under section 263, and directed reassessment to address issues stemming from incomplete records, disallowances, and procedural matters. Additionally, in a separate judgment, the ITAT set aside the CIT&#039;s orders for fresh adjudication before the CIT(A) after initially dismissing the appeals for non-prosecution.</description>
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      <description>The ITAT allowed the assessee&#039;s appeals against the CIT&#039;s orders under section 263. The ITAT upheld the AO&#039;s estimation of income, rejected the revision under section 263, and directed reassessment to address issues stemming from incomplete records, disallowances, and procedural matters. Additionally, in a separate judgment, the ITAT set aside the CIT&#039;s orders for fresh adjudication before the CIT(A) after initially dismissing the appeals for non-prosecution.</description>
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