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    <title>2013 (9) TMI 1275 - ITAT PUNE</title>
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    <description>The Tribunal held that the Assessing Officer&#039;s orders for the assessment years 2007-08 and 2008-09 were not erroneous. The orders passed by the Commissioner of Income Tax invoking section 263 were quashed as the AO had considered relevant evidence and made reasoned decisions. The Tribunal found that the AO&#039;s actions were within the legal framework, leading to the dismissal of the CIT&#039;s orders for both years.</description>
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      <description>The Tribunal held that the Assessing Officer&#039;s orders for the assessment years 2007-08 and 2008-09 were not erroneous. The orders passed by the Commissioner of Income Tax invoking section 263 were quashed as the AO had considered relevant evidence and made reasoned decisions. The Tribunal found that the AO&#039;s actions were within the legal framework, leading to the dismissal of the CIT&#039;s orders for both years.</description>
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