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1982 (3) TMI 31 - HC - Income TaxExtract: .......ed in the order of the AAC irrespective of the points urged by the parties or decided by the AAC and, therefore, the Commissioner was not competent to revise those orders under s. 263 of the I.T. Act, 1961, even in respect of the points not considered and decided by the AAC. The reference is answered accordingly. Parties shall bear their own costs.
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