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1986 (10) TMI 93 - ITAT JAIPURExtract: .......present appeal and on this basis respectfully following the Rajasthan High Court decision we have to hold that there was no merger of the order of the ITO in respect of dealings in rice which was not appealed and thereby the action of the Commissioner in invoking his powers under section 263 is fully justified. We, accordingly, dismiss this appeal.
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