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    <title>2019 (6) TMI 95 - ITAT CHANDIGARH</title>
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    <description>The appellate tribunal dismissed the appeal of the assessee, upholding the decision of the Principal Commissioner to set aside the assessment order under section 143(3) of the Income-tax Act. The assessee was granted the opportunity to present arguments on the issues raised by the Principal Commissioner, but the tribunal found the errors and discrepancies identified to be prejudicial to the interest of Revenue, leading to the affirmation of the decision to set aside the assessment order.</description>
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      <description>The appellate tribunal dismissed the appeal of the assessee, upholding the decision of the Principal Commissioner to set aside the assessment order under section 143(3) of the Income-tax Act. The assessee was granted the opportunity to present arguments on the issues raised by the Principal Commissioner, but the tribunal found the errors and discrepancies identified to be prejudicial to the interest of Revenue, leading to the affirmation of the decision to set aside the assessment order.</description>
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