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1995 (5) TMI 73 - AT - Income TaxExtract: ....... been needed in the light of the documents and material on record. In this view of the matter we hold that the CIT was in error in exercising his revisionary powers under s. 263 of the Act and as the conditions precedent for exercising such jurisdiction did not exist. We, therefore, quash the impugned order. 5. In the result, the appeal is allowed.
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