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    <title>2009 (11) TMI 55 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>The High Court dismissed the appeal under Section 260A of the Income Tax Act against the order of the Income Tax Appellate Tribunal for the assessment year 2001-02. The Court held that the Commissioner of Income Tax failed to demonstrate any error in the Assessing Officer&#039;s order and did not establish that it was prejudicial to the revenue&#039;s interests. The Tribunal&#039;s decision to quash the order of the CIT (A) was upheld as the assessment was found to be in order, with no substantial questions of law arising for consideration.</description>
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    <pubDate>Mon, 16 Nov 2009 00:00:00 +0530</pubDate>
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      <description>The High Court dismissed the appeal under Section 260A of the Income Tax Act against the order of the Income Tax Appellate Tribunal for the assessment year 2001-02. The Court held that the Commissioner of Income Tax failed to demonstrate any error in the Assessing Officer&#039;s order and did not establish that it was prejudicial to the revenue&#039;s interests. The Tribunal&#039;s decision to quash the order of the CIT (A) was upheld as the assessment was found to be in order, with no substantial questions of law arising for consideration.</description>
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