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2011 (9) TMI 1042 - AT - Income TaxExtract: .......making of enquiry squarely falls under the provisions of Section 263 of the Act as held by the Hon'ble Supreme Court in the case of Malabar Industrial Co.Ltd. V CIT (2000) 243 ITR 83 (S.C). In view of the above legal and factual discussion, the appeal filed by the assessee is dismissed. Order pronounced in the Open Court on 21st September,2011.
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