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1991 (10) TMI 36 - HC - Income TaxExtract: .......cting Assistant Commissioner, ceased to be that of the Income-tax Officer, and consequently was not justified in its conclusion that the Commissioner lacked jurisdiction to deal with the order under section 263 of the Act. The reference is, accordingly, answered in favour of the Revenue and against the assessee. No costs. S. K. MOHANTY J. -I agree.
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