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2008 (1) TMI 516 - ITAT AHMEDABAD-A
Extract:
.......on under s. 263 and thus the appeal of the assessee is allowed. 21. Since we have cancelled the order of the CIT under s. 263, the consequential order passed by the learned CIT(A) becomes infructuous and invalid. Accordingly, the said order of the AO is also cancelled as invalid. 22. In the result both the appeals filed by the assessee are allowed.