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    <title>2019 (8) TMI 1266 - ITAT KOLKATA</title>
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    <description>The Tribunal held that the proceedings under Section 263 were time-barred and the reassessment order dated 09.02.2016 was not erroneous or prejudicial to the Revenue. It was found that the AO exceeded jurisdiction by making additions unrelated to the reasons for reopening. The appeal was allowed, and the order dated 22.03.2018 was quashed.</description>
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      <description>The Tribunal held that the proceedings under Section 263 were time-barred and the reassessment order dated 09.02.2016 was not erroneous or prejudicial to the Revenue. It was found that the AO exceeded jurisdiction by making additions unrelated to the reasons for reopening. The appeal was allowed, and the order dated 22.03.2018 was quashed.</description>
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