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    <title>1985 (3) TMI 89 - ITAT AMRITSAR</title>
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    <description>The Judicial Member concluded that the CIT&#039;s order under Section 263 was not justified as the ITO did not commit an error by following Tribunal decisions and conducting adequate inquiries. The Third Member agreed, stating that the ITO&#039;s reliance on Tribunal decisions and the inquiries made were sufficient. The appeal by the assessee was allowed, and the CIT&#039;s order was set aside.</description>
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      <description>The Judicial Member concluded that the CIT&#039;s order under Section 263 was not justified as the ITO did not commit an error by following Tribunal decisions and conducting adequate inquiries. The Third Member agreed, stating that the ITO&#039;s reliance on Tribunal decisions and the inquiries made were sufficient. The appeal by the assessee was allowed, and the CIT&#039;s order was set aside.</description>
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