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    <title>2018 (4) TMI 23 - PUNJAB &amp; HARYANA HIGH COURT</title>
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    <description>The High Court upheld the Tribunal&#039;s decision to delete the addition made under Section 143(3) of the Income Tax Act and set aside the order passed by the Commissioner of Income Tax under Section 263 of the Act. The Court ruled that no addition could be made against the assessee as the order under Section 263 had been quashed. The Court dismissed the appeal, stating that no substantial question of law arose, in line with previous judgments on similar issues.</description>
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      <description>The High Court upheld the Tribunal&#039;s decision to delete the addition made under Section 143(3) of the Income Tax Act and set aside the order passed by the Commissioner of Income Tax under Section 263 of the Act. The Court ruled that no addition could be made against the assessee as the order under Section 263 had been quashed. The Court dismissed the appeal, stating that no substantial question of law arose, in line with previous judgments on similar issues.</description>
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