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2013 (7) TMI 992 - ITAT BANGALORE
Extract:
.......n proceedings u/s 263 of the Act by the CIT was not in conformity with the provisions of the Act and, accordingly, upheld the assessment order passed u/s 143(3) of the Act; the other grounds raised by the assessee have become superfluous. 8. In the result, the assessee’s appeal is allowed. Order pronounced in the open court on 5th July, 2013.
