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2012 (6) TMI 904 - AT - Income TaxExtract: .......plicability of the apex court judgement in 227 ITR 172 in the case of Tuticorin alkalis chemicals has been rightly applied by the CIT in his order u/s 263. Hence, we confirm the order of the CIT passed u/s 263 and dismiss the assessee’s appeal. 10. In the result, appeal of the assessee is dismissed. Pronounced in the open court on 08/06/2012.
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