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2012 (9) TMI 1155 - AT - Income TaxExtract: ....... u/s 263 is not sustainable in law. 15. In the result, taxpayer’s appeal for the assessment year 2003-04 in ITA No.223/Coch/2009 is allowed.” The order of the Tribunal is rectified accordingly. 7. In the result, the miscellaneous application of the assessee stands allowed. Order pronounced in the open court on this 07th September, 2012.
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