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2004 (7) TMI 649 - ITAT MUMBAI
Extract:
.......sustainable in the eye of law. 3. Following the majority view in the matter, we hold that the impugned order under section 263 passed by the learned Commissioner is not sustainable in law. It is accordingly cancelled. The appellant, therefore, succeeds in her appeal. 4. In the result, and in accordance with the majority view, the appeal is allowed.