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2012 (1) TMI 244 - AT - Income TaxExtract: .......t making any enquiry. Hence in our opinion, the proceedings under Section 263 invoked by the CIT to impose his decision over the decision of the AO is erroneous as held by the Apex Court in the case of Malabar Industrial Co Ltd v CIT 243 ITR 83 SC. 11. In the result the appeal of the assessee is allowed. Order pronounced in the open Court 6.1.2012.
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