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2011 (12) TMI 612 - ITAT CHANDIGARHScope of revision u/s 263 - Held that:- Issues which were considered and decided by the CIT(A), cannot be made subject to the provisions of Section 263 of the Act by the CIT, as is evident from the reproduction of sub-clause ‘c’ of Explanation to Section 263(1) of the Act:
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