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1996 (1) TMI 167 - ITAT MADRAS-BExtract: .......hen only the question of transfer arises. 5. The assessee had also raised jurisdiction of the Commissioner for initiating the proceedings under section 263 which in our opinion is not required to be answered as we have decided the case on merits. The order passed by the Commissioner under section 263 is accordingly set aside. The appeal is allowed.
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