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1996 (6) TMI 11 - HC - Income Tax
Extract:
.......er section 263 of the Act. Therefore, on the factual finding, we consider that the order passed by the Tribunal in holding that the Commissioner of Income-tax has no jurisdiction to invoke the provisions of section 263 of the Act is in order. Accordingly, we answer the question referred to us in the affirmative and against the Department. No costs.