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2004 (10) TMI 539 - AT - Income TaxExtract: ....... evidence furnished by the assessee, though may be cryptic one, but can rsquo t be said erroneous and prejudicial to the interest of revenue. Consequently, the CIT was not justified in invoking his powers vested by the provisions of section 263 of the Act. The order of the CIT is set aside. 17. In the result, the assessee rsquo s appeal is allowed.
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