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2010 (3) TMI 931 - AT - Income TaxExtract: .......is no error in the assessment order. The learned Commissioner of Income-tax lacks jurisdiction under section 263. The twin conditions do not co-exist in this case. Therefore, we strike down the impugned order and restore the assessment order. In the result, appeal of the assessee is allowed. The order pronounced in the open court on March 31, 2010.
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