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2007 (9) TMI 710 - AT - Income TaxExtract: .......effect to Section 263 order become infructuous and are liable to be dismissed as such. For the foregoing reasons we dismiss both the appeals of the assessee in respect of orders giving effect to Section 263 orders. 14. In the result, ITA Nos. 859 and 860/Mds/2007 are allowed and appeals in ITA Nos. 917 and 918/Mds/2006 are dismissed as infructuous.
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