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    <title>2021 (5) TMI 485 - ITAT CHANDIGARH</title>
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    <description>The Tribunal held that the Principal Commissioner of Income Tax (Pr. CIT) exceeded jurisdiction under section 263 by directing the Assessing Officer to make fresh assessments on issues beyond the limited scrutiny scope. The appeal was allowed, setting aside the order passed by the Pr. CIT under section 263. The decision favored the assessee, with the order pronounced on 13.05.2021.</description>
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      <description>The Tribunal held that the Principal Commissioner of Income Tax (Pr. CIT) exceeded jurisdiction under section 263 by directing the Assessing Officer to make fresh assessments on issues beyond the limited scrutiny scope. The appeal was allowed, setting aside the order passed by the Pr. CIT under section 263. The decision favored the assessee, with the order pronounced on 13.05.2021.</description>
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