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2007 (12) TMI 132 - HC - Income TaxTribunal is right in cancelling the order u/s 263 passed by CIT, ignoring the provisions of sec.143 relating to the assessment procedure - omission of the expression “intimation” from section 263 of the Act establishes the intention of Parliament to limit the power of revision - intimation under section 143(1) cannot be construed as an order of assessment – CIT cannot exercise revisional jurisdiction in instant case - Tribunal order require no interference so revenue appeal dismissed
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