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1988 (11) TMI 52 - PUNJAB AND HARYANA HIGH COURTExtract: .......umstances, therefore, all the pre-requisities for a valid order by the Commissioner under section 263 of the Act were present in this case. This being so, the Tribunal erred in holding that the Commissioner had wrongly assumed jurisdiction under section 263 of the Act. This reference is thus answered accordingly. There will be no order as to costs.
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