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2001 (9) TMI 32 - MADRAS HIGH COURTExtract: .......e illegality of the revision made by the Commissioner in exercise of his power under section 263 of the Income tax Act, revising the assessment, which had been made on January 25, 1983, prior to the date of amendment of section 263 by the Taxation Laws (Amendment) Act, 1984, is, therefore, answered against the Revenue and in favour of the assessee.
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