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2006 (4) TMI 441 - ITAT HYDERABADExtract: .......idering above factual and legal position, we are of the considered opinion that assumption of jurisdiction under section 263 by the ld. CIT cannot be assailed. Also, direction issued by the ld. CIT to the Assessing Officer to bring to tax capital gain on account of such transfer is also upheld. 7. In the result, appeal of the assessee is dismissed.
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