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    <title>2023 (2) TMI 1358 - CALCUTTA HIGH COURT</title>
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    <description>The HC of Calcutta upheld the ITAT&#039;s decision, dismissing the revenue&#039;s appeal under Section 260A of the Income Tax Act, 1961. The ITAT had quashed the PCIT&#039;s order under Section 263, finding no error or prejudice in the assessing officer&#039;s thorough assessment. The HC agreed that no substantial questions of law were present, affirming the ITAT&#039;s ruling in favor of the assessee.</description>
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      <description>The HC of Calcutta upheld the ITAT&#039;s decision, dismissing the revenue&#039;s appeal under Section 260A of the Income Tax Act, 1961. The ITAT had quashed the PCIT&#039;s order under Section 263, finding no error or prejudice in the assessing officer&#039;s thorough assessment. The HC agreed that no substantial questions of law were present, affirming the ITAT&#039;s ruling in favor of the assessee.</description>
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