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    <description>The Tribunal upheld the Principal Commissioner&#039;s decision to set aside the 2019 assessment order and directed a fresh assessment for the Appellant, a co-operative credit society, due to errors and lack of verification by the Assessing Officer. Despite the Appellant&#039;s challenge, the Tribunal dismissed the appeal, emphasizing the need for thorough investigation and verification to ensure accurate assessments and protect revenue interests under Section 263 of the Income Tax Act.</description>
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