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2011 (6) TMI 783 - ITAT CHENNAIExtract: .......mitation in view of provisions of sub-section (2) of section 263 of the Act and consequently bad in law. We, therefore, set aside the order of the ld. CIT(A) passed u/s 263 of the Act on 30.3.2009 and allow the appeal of the assessee. 12. In the result, the appeal filed by the assessee stands allowed. Order pronounced in the court on 3rd June 2011.
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