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2003 (5) TMI 212 - ITAT DELHI-C
Extract:
.......cessary inquiries which was expected from him. As such, his order is erroneous and prejudicial to the interest of the Revenue and the CIT was perfectly justified in setting aside his order after having recourse to s. 263 of the IT Act. We, therefore, dismiss the appeal of the assessee. 22. In the result, the appeal of the assessee stands dismissed.