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2011 (9) TMI 1062 - ITAT CHANDIGARHExtract: .......e assessee. 8. Having regard to the above legal facts, we are of the considered opinion that the case of the assessee does not fall under the provisions of section 263 of the Act. Consequently, the impugned order passed by the ld. CIT u/s 263 is quashed. 9. In the result, appeal filed by the assessee is allowed. Order pronounced on 22nd Sept, 2011.
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