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1994 (3) TMI 139 - AT - Income Tax
Extract:
.......ation of proceedings under s. 263 cannot be questioned. This decision also, in our view, is not applicable to the facts of the cases as there is no single point which can be found to be prejudicial to the interest of the Revenue. We, therefore, set aside the order of the learned CIT under s. 263 of the Act. 29. In the result, the appeal is allowed.