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1981 (3) TMI 1 - HC - Income Tax
Extract:
.......Tribunal s order, confirming the Commissioner s decision, was based on a misconception of the provisions of section 263 and the nature and finality of the order passed by the Income-tax Officer. On this basis, our answer to the question of law is in the negative and in favour of the assessee. The assessee will have its costs. Counsel s fee Rs. 500.