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    <title>2021 (9) TMI 506 - ITAT JODHPUR</title>
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    <description>The Tribunal quashed the order passed under Section 263 by the PCIT, holding that the AO&#039;s assessment was neither erroneous nor prejudicial to the interest of revenue. The appeal by the assessee was allowed, and the directions issued by the PCIT were deemed invalid and beyond jurisdiction.</description>
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