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    <title>2019 (6) TMI 1296 - ITAT DELHI</title>
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    <description>The Tribunal upheld the order passed by the Principal Commissioner of Income Tax (Pr. CIT) under Section 263, affirming that the assessment order was erroneous and prejudicial to the interest of the revenue due to the Assessing Officer&#039;s failure to examine seized material. The Tribunal dismissed all grounds raised by the assessee, including the validity of reassessment proceedings. Consequently, the appeal filed by the assessee was dismissed.</description>
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      <title>2019 (6) TMI 1296 - ITAT DELHI</title>
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      <description>The Tribunal upheld the order passed by the Principal Commissioner of Income Tax (Pr. CIT) under Section 263, affirming that the assessment order was erroneous and prejudicial to the interest of the revenue due to the Assessing Officer&#039;s failure to examine seized material. The Tribunal dismissed all grounds raised by the assessee, including the validity of reassessment proceedings. Consequently, the appeal filed by the assessee was dismissed.</description>
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