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2003 (2) TMI 172 - ITAT INDOREExtract: ........ This right cannot be snatched by resorting to provisions of section 263, otherwise also it is settled position of law that a thing which cannot be achieved through direct application of a provision cannot be sought to be achieved through indirect measures. In these circumstances, we quash the order of ld. CIT. 6. In the result, appeal is allowed.
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