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2013 (9) TMI 1223 - AT - Income TaxExtract: ....... and set up business also, the order passed by AO in the original instance is not erroneous and prejudicial to the interests of the revenue. Therefore, CIT has no jurisdiction to set aside the same. Assessee’s grounds are allowed. 5. In the result, assessee’s appeal is allowed. Order pronounced in the open court on 11th September, 2013.
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