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2006 (11) TMI 122 - HC - Income TaxAssessment order and order in first appeal was passed much before the amendment in sec. 263 i.e. much before June 1, 1988 – SC has upheld the jurisdiction of CIT u/s 263 even in respect of the part of that assessment order which was not subject matter of appeal – so tribunal was not justified in holding that the Income-tax Officer’s order had merged in the order of the Commissioner of Income-tax (Appeals) - Revenue’s appeal allowed
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