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2008 (9) TMI 973 - AT - Income TaxExtract: .......ons), Bangalore, has been directed to perform all the functions of CIT. Such notification cannot be challenged before us. In view of such notification, it cannot be said that Director of IT (Exemptions) was not having the jurisdiction to pass order under s. 263. 8. In the result, the order under s. 263 is cancelled and the appeal is partly allowed.
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