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2008 (3) TMI 504 - AT - Income TaxExtract: .......ion 263 as out of the twin conditions laid down in section 263 one of the conditions, that the order of the Assessing Officer is erroneous is missing. In the light of the above discussion we are of the considered view that the order of the CIT is not sustainable in law therefore same is quashed. 11. In the result, appeal of the assessee is allowed.
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