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2005 (4) TMI 264 - ITAT DELHI-D
Extract:
.......cision taken by the learned AO cannot be termed as erroneous and prejudicial to the interest of Revenue so as to revise the same. 23. Having considered the factual as well as the legal position, we do not find any justification in the action of learned CIT to revise the order passed by the AO. 24. As a result, appeal of the assessee stands allowed.