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    <title>2022 (9) TMI 822 - ITAT KOLKATA</title>
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    <description>The Tribunal quashed the revisionary proceedings under Section 263, holding that the assessment order was not erroneous or prejudicial to the interests of the revenue. The Tribunal found that the Assessing Officer had conducted detailed inquiries and made a permissible view after due consideration of facts. The assessment order dated 29.11.2019 was restored, and the appeal of the assessee was allowed.</description>
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      <description>The Tribunal quashed the revisionary proceedings under Section 263, holding that the assessment order was not erroneous or prejudicial to the interests of the revenue. The Tribunal found that the Assessing Officer had conducted detailed inquiries and made a permissible view after due consideration of facts. The assessment order dated 29.11.2019 was restored, and the appeal of the assessee was allowed.</description>
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