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2011 (5) TMI 1033 - ITAT HYDERABADExtract: ........ In this view of the matter, we are of the considered opinion that the order of the CIT passed under section 263 of the Act is not sustainable in law and accordingly the same is cancelled. Hence, the grounds raised by the assessee are allowed. 7. In the result, the appeal of the assessee is allowed. Order was pronounced in the Court on 27-05-2011.
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