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    <description>ITAT, Dehradun held the AO conducted adequate enquiries into alleged bogus accommodation entries and correctly concluded no income escaped assessment. Consequently the Tribunal quashed the order passed under section 263 as not erroneous or prejudicial to revenue and allowed the assessee&#039;s appeal. The Tribunal noted this view is consistent with precedents of the SC and HC.</description>
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      <description>ITAT, Dehradun held the AO conducted adequate enquiries into alleged bogus accommodation entries and correctly concluded no income escaped assessment. Consequently the Tribunal quashed the order passed under section 263 as not erroneous or prejudicial to revenue and allowed the assessee&#039;s appeal. The Tribunal noted this view is consistent with precedents of the SC and HC.</description>
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