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2011 (2) TMI 1500 - AT - Income TaxExtract: .......2008 for A.Y. 2004-05. Facts being similar, so following the reasoning given while dealing with the appeal for A.Y. 2003-04, the order passed by the CIT invoking the provisions of section 263 for A.Y. 2004-05 is also set aside. 17. In the result, both the appeals of the assessee are allowed. Order pronounced in the open court on 28th February 2011.
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