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1987 (4) TMI 70 - HC - Income Tax
Extract:
.......the Tribunal that the Additional Commissioner could not have exercised jurisdiction under section 263 of the Act. In the result, the second question of law is answered in the affirmative and in favour of the assessee. In the above view of the matter, the other questions of law do not need an answer and are returned unanswered. No order as to costs.