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2003 (5) TMI 221 - ITAT JABALPUR
Extract:
.......f jurisdiction for modification of the order passed by the AO is also not justified. 29. Considering the facts as a whole, we hold that the CIT has wrongly assumed jurisdiction under s. 263 of the IT Act. The order under s. 263 for all the four years are, therefore, quashed. 30. In the result, ail the four appeals filed by the assessee are allowed.