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1989 (12) TMI 354 - HC - Income TaxExtract: .......ore, there has been merger of the appellate order with the order of the Commissioner (Appeals). Therefore, the Commissioner (Appeals) had no jurisdiction to invoke the provisions of section 263. 6. Accordingly, the question of law is answered in the affirmative and in favour of the assessee. 7. There will be no order as to costs. Sen, J. - I agree.
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