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2013 (5) TMI 1037 - AT - Income TaxExtract: .......justified in invoking the provisions of section 263 of the Act for the detailed reasons recorded therein, we are of the considered view that the same proposition is applicable hereto. In essence, the CIT was not justified in invoking the provisions of section 263 of the Act. It is ordered accordingly. In the result, the assessees appeal is allowed.
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