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2014 (2) TMI 1237 - HC - Income TaxRevision under Section 263 - Held that:- This Court has considered the Tribunal’s determination made on the basis of a detailed scrutiny of the material available to the assessing officer, which had been enquired into at the stage of assessment. In our opinion, the Tribunal’s finding with regard to the proprietary of the Commissioner’s exercise power under Section 263 of the Income Tax Act cannot be termed as erroneous.
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