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1998 (4) TMI 544 - AT - Income TaxExtract: .......efore, there was no error in the assessment order envisaged under section 263 of the Income-tax Act. The learned CIT was wrong in invoking the above provision and in modifying the assessment order. The revision made by the learned CIT is hereby cancelled and the assessment order is restored. 8. In the result, the assessee’s appeal is allowed.
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