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2007 (5) TMI 188 - HC - Income TaxWhether CIT is justified in exercising his revisional Jurisdiction u/s 263 & setting aside order passed by AO, on ground that proper enquiry has not been conducted by AO – ITAT has also confirmed impugned order of commissioner – assessment order was found erroneous & against the interests of Revenue - held that CIT is justified in canceling the assessment order of AO – it is not necessary for CIT to made further inquired before canceling assessment order – assessee’s appeal dismissed
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