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    <title>2022 (3) TMI 217 - ITAT AHMEDABAD</title>
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    <description>The Tribunal allowed the appeal of the Assessee, setting aside the CIT(E)&#039;s order under Section 263 of the Income Tax Act, 1961. The Tribunal found the CIT(E) failed to establish any error causing prejudice to the revenue in the assessment order, deeming the CIT(E)&#039;s actions arbitrary and without jurisdiction.</description>
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