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2013 (2) TMI 901 - AT - Income TaxExtract: .......rejudicial to the interests of the revenue. Thus even on this ground, action u/s. 263 of the Act cannot be sustained. 13. For the reasons given above, we quash the order u/s. 263 of the Act and allow the appeal of the assessee. 14. In the result, the appeal of the assessee is allowed. Pronounced in the open court on this 22nd day of February, 2013.
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