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1989 (1) TMI 113 - HC - Income TaxExtract: .......the following question for the opinion of this court 1. Whether, on the facts and in view of the legal position as mentioned in the statement of facts, the Tribunal could be said to be legally correct in setting aside the order passed under section 263 of the Incometax Act, 1961, by the Commissioner of Income-tax? The application is partly allowed.
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