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2005 (2) TMI 905 - AT - Income TaxExtract: .......cited by them supported their case and covered it in their favour. The judicial principles circumscribing the powers of the Commissioner under section 263 are well known. It is basically a question of applying them to a given set of facts. And this is what we have attempted to do in the case before us. The appeal filed by the assessee is dismissed.
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