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    <title>2018 (4) TMI 986 - ITAT KOLKATA</title>
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    <description>The Tribunal quashed the Principal CIT&#039;s orders, holding that the Principal CIT lacked jurisdiction under Section 263 as the original assessment order was not erroneous or prejudicial to the revenue. The Tribunal allowed the appeals, deeming the Section 263 proceedings void ab initio.</description>
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      <description>The Tribunal quashed the Principal CIT&#039;s orders, holding that the Principal CIT lacked jurisdiction under Section 263 as the original assessment order was not erroneous or prejudicial to the revenue. The Tribunal allowed the appeals, deeming the Section 263 proceedings void ab initio.</description>
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