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2000 (11) TMI 49 - KARNATAKA HIGH COURTExtract: .......rged with the appellate order of the Commissioner of Income-tax (Appeals) could not be revised by the Commissioner of Income-tax. The assumption of jurisdiction by the Commissioner of Income-tax to revise under section 263 of the Act was bad in law. We answer the questions in the affirmative, i.e., against the Revenue and in favour of the assessee.
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