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    <title>2023 (7) TMI 558 - ITAT RAIPUR</title>
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    <description>The Tribunal allowed the assessee&#039;s appeal, setting aside the Pr. CIT&#039;s order under section 263 and restoring the AO&#039;s assessment order under sections 153A/143(3) for the assessment year 2015-16. The Tribunal held that no additions could be made without incriminating material for unabated assessments and found that the Pr. CIT had exceeded jurisdiction in revising the AO&#039;s order without proper grounds.</description>
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      <title>2023 (7) TMI 558 - ITAT RAIPUR</title>
      <link>https://www.taxtmi.com/caselaws?id=440285</link>
      <description>The Tribunal allowed the assessee&#039;s appeal, setting aside the Pr. CIT&#039;s order under section 263 and restoring the AO&#039;s assessment order under sections 153A/143(3) for the assessment year 2015-16. The Tribunal held that no additions could be made without incriminating material for unabated assessments and found that the Pr. CIT had exceeded jurisdiction in revising the AO&#039;s order without proper grounds.</description>
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