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    <title>2021 (10) TMI 1306 - ITAT CHANDIGARH</title>
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    <description>The Tribunal allowed the appeal, finding that the Principal Commissioner of Income Tax (PCIT) exceeded jurisdiction under section 263 of the Income Tax Act by directing the Assessing Officer to conduct inquiries on issues not part of the limited scrutiny assessment. The PCIT&#039;s order was set aside, and the judgment favored the assessee on 27th October 2021.</description>
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      <description>The Tribunal allowed the appeal, finding that the Principal Commissioner of Income Tax (PCIT) exceeded jurisdiction under section 263 of the Income Tax Act by directing the Assessing Officer to conduct inquiries on issues not part of the limited scrutiny assessment. The PCIT&#039;s order was set aside, and the judgment favored the assessee on 27th October 2021.</description>
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