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In the result, the appeal filed by the assessee is allowed
Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year: 2017-18
1) The Commissioner may call for and examine the record of any proceeding under this Act, and if he considers that any order passed therein by the Assessing Officer is erroneous in so far as it is prejudicial to the interests of the revenue, he, may, after giving the assessee an opportunity of being heard and after making or causing