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2009 (7) TMI 1248 - AT - Income TaxExtract: .......mpleted under the supervision of the CIT, the same cannot be revised under s. 263 of the Act. 26. Thus, in view of this legal position and having regard to ground realities, as stated hereinabove, we are of the view that finality of concluded assessment should not be disturbed in this manner. 27. In the result, assessee's appeal stands allowed.
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