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1998 (7) TMI 122 - ITAT DELHI-C
Extract:
.......erefore, they need not be discussed in details. 14. Taking into consideration the facts, circumstances and material on record, we are of the opinion that CIT has wrongly exercised jurisdiction under s. 263. Therefore, we hold the order passed under s. 263 invalid and thereby set aside the same. Accordingly, the appeals of the assessees are allowed.