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1984 (11) TMI 44 - HC - Income TaxExtract: ....... exercise his revisionary powers suo motu under section 264 of the Act if, on scrutiny, he finds that the assessments made by the Income-tax Officer are not in accordance with the provisions contained in sections 22 to 26 of the Act. We are unable to certify that the case is a fit one for appeal to the Supreme Court. Oral request for leave refused.
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