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    <title>2019 (5) TMI 1258 - ITAT KOLKATA</title>
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    <description>The Tribunal held that the Commissioner of Income Tax&#039;s invocation of revisional jurisdiction under Section 263 was unjustified as the Assessing Officer&#039;s order was not erroneous or prejudicial to the Revenue&#039;s interest. The Tribunal quashed the revision order and allowed the assessee&#039;s appeal, upholding the original assessment without the revisions proposed by the CIT.</description>
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      <description>The Tribunal held that the Commissioner of Income Tax&#039;s invocation of revisional jurisdiction under Section 263 was unjustified as the Assessing Officer&#039;s order was not erroneous or prejudicial to the Revenue&#039;s interest. The Tribunal quashed the revision order and allowed the assessee&#039;s appeal, upholding the original assessment without the revisions proposed by the CIT.</description>
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