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2006 (6) TMI 106 - MADHYA PRADESH HIGH COURTCIT invoked his jurisdiction conferred upon him u/s 263 and denied deduction to assessee u/s 80HHA & 80I, by holding that AO committed an error of law in granting the deduction – hence, commissioner set aside the order of assessing officer – since no appeal regarding these deduction was filed to commissioner (Appeals), assessee’s contention that order of commissioner has merged with order of AO, is not acceptable – revisionery order of CIT is justified
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