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2007 (1) TMI 296 - AT - Income TaxExtract: .......thority in these two cases cannot be held as erroneous. Accordingly, we have to hold that the orders passed by the Commissioner of Income-tax under section 263 are not sustainable in law. Therefore, the revision orders passed by the Commissioner of Income-tax are hereby set aside. 23. In result, these two appeals filed by the assessees are allowed.
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