2016 (3) TMI 650

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..... is admitted by the Income Tax Department that the Assessing Officer had made some enquiries though according to them it was not a proper enquiry. In our view of the fact that some enquiry was made is sufficient to debar the authorities from exercising the powers under Section 263 of the Income Tax Act.The Tribunal was accordingly justified in setting aside the order passed under Section 263 of .....

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