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    <description>The Tribunal allowed the appeals, determining that the assessment order under Section 143(3) r.w.s. 263 dated 16.08.2018 was valid. The order passed by the Principal Commissioner of Income Tax on 24.03.2021 was quashed as the Tribunal found that the Assessing Officer had complied with the directions, rendering the initiation of proceedings under Section 263 incorrect.</description>
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