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1987 (1) TMI 168 - ITAT DELHI-D
Extract:
.......judicial to the interests of the revenue. Taking this view of the matter we hold that the order of the Commissioner passed u/s. 263 cancelling the assessment, was made without a correct appraisal of facts and appreciation of law. Therefore, we cancel the order of the Commissioner and restore the order of the ITO. 7. In the result appeal is allowed.