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    <description>The Appellate Tribunal set aside the Principal Commissioner of Income Tax&#039;s order issued under section 263 of the Income Tax Act, finding that the Assessing Officer had conducted a thorough investigation into the issues raised during scrutiny. The Tribunal concluded that the original assessment order was not erroneous or prejudicial to revenue interests, reinstating the initial assessment and rejecting the challenge brought by the Assessee.</description>
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