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    <title>2020 (5) TMI 360 - ITAT DELHI</title>
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    <description>The Tribunal quashed the order passed by the Principal Commissioner of Income Tax (PCIT) under Section 263, citing it was beyond the prescribed time limit and the twin conditions under Section 263 were not met. The appeal of the assessee was allowed on the basis that the order was time-barred, while other issues raised in the case were left unresolved.</description>
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      <description>The Tribunal quashed the order passed by the Principal Commissioner of Income Tax (PCIT) under Section 263, citing it was beyond the prescribed time limit and the twin conditions under Section 263 were not met. The appeal of the assessee was allowed on the basis that the order was time-barred, while other issues raised in the case were left unresolved.</description>
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