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2011 (6) TMI 908 - AT - Income TaxExtract: .......ts and circumstances of the case and respectfully following above decisions, we hold that the ld. C.I.T. was not justified in setting aside the assessment order dated 02/3/2006. We, therefore, allow grounds of appeal of the assessee and quash the order passed by ld. C.I.T. u/s. 263 of the Act. 7. In the result, the assessee's appeal is allowed.
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