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2019 (5) TMI 1606 - HC - Income TaxRevision u/s 263 by CIT - fundamental requirement for assumption of jurisdiction u/s 263 - No enquiry by CIT undertaken - ITAT set aside the impugned order by the Pr. CIT. - HELD THAT:- Order of the Pr. CIT only contains the conclusion arrived at by the Pr. CIT that the order of the AO is erroneous but gives no indication that the Pr. CIT undertook any enquiry before arriving at such conclusion. Indeed the jurisdictional requirement of Section 263 of the Act does not appear to have been kept in mind in the present case by the Pr. CIT. Consequently, the Court finds no error having been committed by the ITAT in setting aside the said order of the Pr. CIT. No substantial question of law arises
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