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1996 (3) TMI 159 - ITAT MUMBAIExtract: .......g of the language of the section and we are not made aware of any judicial decision to the contrary. In these circumstances, we find the order of the Assessing Officer is in conformity with the provisions of section 73 of the Income-tax Act inclusive of the Explanation and accordingly, we cancel the order under section 263. 6. The appeal is allowed
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