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2004 (6) TMI 258 - ITAT COCHIN
Extract:
....... prejudicial order of the Assessing Officer. In the instant case since the Assessing Officer himself has no power to pass such an order, the order passed under section 263 stands in vacuum. Since no valid order of the Assessing Officer exist, the order passed under section 263 is bad in law. 11. In the result, the appeal by the assessee is allowed.