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2004 (4) TMI 279 - ITAT HYDERABAD-B
Extract:
....... the context of assessee s appeal ITA No. 1055/Hyd./02 thereagainst, the proceedings taken up in pursuance of the order of the CIT under section 263, have no legs to stand. As such, they are liable to be cancelled. We cancel the same accordingly, and allow this appeal of the assessee. 17. In the result, both the appeals of the assessee are allowed.