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2013 (5) TMI 1010 - AT - Income TaxExtract: .......m of the Assessee cannot also be accepted. 22. For the reasons given above, we are of the view that the order u/s.263 of the Act was just and proper and calls for no interference. Consequently, the appeal by the Assessee is dismissed. 23. In the result, appeal by the Assessee is dismissed. Pronounced in the open court on this 10th day of May, 2013.
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