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    <description>The Tribunal quashed the Principal Commissioner of Income Tax&#039;s order under Section 263, restoring the original assessment order passed under Section 143(3). The appeal filed by the assessee was allowed as the assessment order was found to be neither erroneous nor prejudicial to the interests of the Revenue, and the Assessing Officer had conducted a proper inquiry into the issue.</description>
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      <description>The Tribunal quashed the Principal Commissioner of Income Tax&#039;s order under Section 263, restoring the original assessment order passed under Section 143(3). The appeal filed by the assessee was allowed as the assessment order was found to be neither erroneous nor prejudicial to the interests of the Revenue, and the Assessing Officer had conducted a proper inquiry into the issue.</description>
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