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    <title>2023 (1) TMI 121 - ITAT CUTTACK</title>
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    <description>The Tribunal quashed the revisionary order passed by the CIT under Section 263 of the IT Act, holding it was without jurisdiction, unreasoned, and contrary to CBDT instructions. The Tribunal found that the AO had adequately appreciated the evidence, and the issues raised were outside the limited scrutiny scope. The appeal of the assessee was allowed.</description>
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      <description>The Tribunal quashed the revisionary order passed by the CIT under Section 263 of the IT Act, holding it was without jurisdiction, unreasoned, and contrary to CBDT instructions. The Tribunal found that the AO had adequately appreciated the evidence, and the issues raised were outside the limited scrutiny scope. The appeal of the assessee was allowed.</description>
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