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2011 (11) TMI 113 - AT - Income TaxValidity of invoking 263 - Commissioner held that in the original assessment the assessing officer has examined only the issue whether there was any agricultural activity or not. The assessing officer failed to consider the correct amount of addition of agricultural income as to whether net agricultural income was to be added or the gross agricultural income was to be added. Held that:- CIT was not justified in invoking 263 as order of AO not erroneous or prejudicial in the interest of revenue. Thus appeal filed by the assessee is allowed.
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