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2005 (10) TMI 428 - AT - Income TaxExtract: ....... brought out by the Commissioner is only an opinion different from that of the assessing authority which is not a sound reason to invoke the provisions of section 263. 12. Therefore, we annul the revision order passed by the Commissioner in this case. The appeal filed by the assessee is allowed. 13. In result, the appeal of the assessee is allowed.
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