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2012 (8) TMI 1203 - AT - Income TaxExtract: .......judicial to the Revenue, unless the view taken by the Assessing Officer is unsustainable in law.” We are of the opinion that above observation is clearly applicable to the case of the assessee and accordingly we quash the order passed u/s 263 of the Act. 7. In the result, appeal filed by the assessee is allowed. Order pronounced on 30.08.2012
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