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1996 (10) TMI 132 - ITAT DELHI-E
Extract:
.......he learned CIT to assume lawful jurisdiction under section 263 as the Assessing Officer had made reasonable detailed enquiries on both the issues before completing the assessment. We, therefore, cancel the order of the learned CIT and restore the order of assessment dated31-3-1994passed by the Assessing Officer. 7. In the result, appeal is allowed.