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1992 (7) TMI 347 - AT - Income TaxExtract: .......in answers to question Nos. 17, 23 and 24 of the Circular No. 451 issued by the Board in 1986. 8. In the facts and circumstances of the case, we are of the opinion that the order passed by the CIT under s. 263 of the IT Act, 1961 is not based on any materials on record and as such requires cancellation. 9. In the result all the appeals are allowed.
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