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1985 (2) TMI 23 - HC - Income Tax
Extract:
.......ncome-tax Officer. If at least in respect of one item the Income-tax Officer s order is found to be prejudicial to the Revenue, the initiation of the proceeding by the Commissioner under section 263 of the Income-tax Act cannot be questioned. We are not, therefore, inclined to direct a reference in this case. This petition is, therefore, dismissed.