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    <title>2020 (1) TMI 460 - ITAT DELHI</title>
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    <description>The Tribunal quashed the Principal Commissioner of Income Tax&#039;s order under section 263, restoring the reassessment order. The reassessment proceedings were deemed invalid and could not be revised under section 263. The Tribunal found the reopening of the assessment to be invalid and allowed the assessee&#039;s appeal, deleting all additions in the reassessment order.</description>
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      <description>The Tribunal quashed the Principal Commissioner of Income Tax&#039;s order under section 263, restoring the reassessment order. The reassessment proceedings were deemed invalid and could not be revised under section 263. The Tribunal found the reopening of the assessment to be invalid and allowed the assessee&#039;s appeal, deleting all additions in the reassessment order.</description>
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