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2011 (10) TMI 625 - AT - Income TaxExtract: .......der sec. 143(3) of the Act also? He did not find any error in that order. Therefore, we allow the appeal of the assessee on this point and quash the order passed under section 263 of the Act by the Learned Commissioner of Income-tax. 15. In the result, the appeal of the assessee is partly allowed. Decision pronounced in the open court on 31.10.2011
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