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1993 (10) TMI 58 - RAJASTHAN HIGH COURTExtract: .......o the interests of the Revenue. The Income-tax Commissioner, therefore, was justified in exercising the power under section 263 of the Act. The Income-tax Appellate Tribunal has erred and, therefore, questions Nos. 2, 3 and 4 are decided in favour of the Revenue and against the assessee. Accordingly, the reference is allowed. No orders as to costs.
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