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2016 (1) TMI 176 - AT - Income TaxRevision u/s 263 - Held that:- Except for some cosmetic charges, the reasons are adopted verbatim by the CIT. In these circumstances, we find that the decision of Jaipur Bench of the Tribunal in the case of Dharmendra Kumar Bansal vs. CIT (2014 (2) TMI 1210 - ITAT JAIPUR), is squarely applicable to the facts before us. Respectfully following the same, we hold that the revision orders passed by the Ld. CIT are not maintainable for want of valid initiation of the proceedings under section 263 of the Act. - Decided in favour of assessee.
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