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2005 (11) TMI 184 - ITAT CALCUTTA-E
Extract:
....... justified in invoking provisions of section 263 and directing the Assessing Officer to withdraw deductions allowed under sections 80HH and 80-I. We accordingly cancel the impugned revision order under section 263 dated 11-3-1995 and restore the order of the Assessing Officer dated 31-3-1994. 34. In the result, the appeal of the assessee is allowed