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    <title>2022 (11) TMI 117 - ITAT KOLKATA</title>
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    <description>The ITAT held that the Pr. CIT&#039;s revisionary powers under Section 263 were not justified as the AO&#039;s order was deemed correct and not detrimental to revenue interests. The assessee&#039;s appeal was partially allowed, overturning the revision order issued by the Pr. CIT.</description>
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