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    <title>2019 (11) TMI 337 - ITAT DELHI</title>
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    <description>The Tribunal ruled in favor of the assessee, quashing the Principal Commissioner of Income Tax&#039;s assumption of jurisdiction under Section 263. It held that the PCIT could not revise the assessment order as the issue had already been decided by the CIT (A) and upheld by the Tribunal. The appeal filed by the assessee was allowed.</description>
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      <description>The Tribunal ruled in favor of the assessee, quashing the Principal Commissioner of Income Tax&#039;s assumption of jurisdiction under Section 263. It held that the PCIT could not revise the assessment order as the issue had already been decided by the CIT (A) and upheld by the Tribunal. The appeal filed by the assessee was allowed.</description>
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