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2008 (5) TMI 608 - AT - Income TaxExtract: ....... was ultra vires. In our considered opinion, the learned Commissioner of Income-tax (Appeals) rightly appreciated the facts in coming to the conclusion that the conditions of section 147 were not fulfilled. We, therefore, uphold the impugned order on this aspect of the matter. In result, the appeal is dismissed. The order pronounced on May 8, 2008.
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