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1998 (1) TMI 516 - HC - Income TaxExtract: .......n CIT v . Printers House IT Reference No. 307 of 1982, dated 19-1-1998 , the applicability of the doctrine of merger was not attracted and the jurisdiction of the Commissioner under section 263 was not excluded. 7. For the foregoing reasons, both the questions are answered in the negative, i.e., in favour of the department and against the assessee.
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