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2013 (7) TMI 964 - ITAT JODHPURExtract: .......he manner of assessment cannot be a basis for revision of the order under s. 263 of the Act. In that view of the matter, we set aside the impugned order passed by the learned CIT and the assessment order framed by the AO under s. 143(3) of the Act vide order dt. 16th Sept., 2011 is restored. 12. In the result, the appeal of the assessee is allowed.
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