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1997 (2) TMI 495 - ITAT MUMBAI
Extract:
....... 1993 203 ITR 108 (Bom), to my mind, supports the action taken by the Commissioner of Income-tax. In the above view of the matter, I agree with the learned Accountant Member and I would uphold the order of the Commissioner of Incometax under section 263. The matter will now go back to the regular Bench for a decision, according to majority opinion.