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2013 (8) TMI 1136 - AT - Income TaxExtract: ....... for conversion of agricultural land to non-agricultural use. Therefore, they are distinguishable on facts and hardly help the cause of the assessee. So, we hold that CIT has rightly exercised his jurisdiction under section 263 of the Act. 11. Therefore, the appeal stands dismissed. Order pronounced on Tuesday, the 13th of August, 2013, at Chennai.
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