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2001 (10) TMI 265 - ITAT HYDERABAD-A
Extract:
....... that such a course resulted in loss of revenue, and the order of the Assessing Officer cannot be regarded as prejudicial to the interests of the Revenue. 13. For the foregoing reasons, we set aside the order of the Commissioner passed under section 263 and restore the order of the Assessing Officer. 14. In the result, assessee s appeal is allowed.