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1990 (5) TMI 51 - ITAT AHMEDABAD-AExtract: ....... have exercised his jurisdiction u/s. 263 of the Act to have set aside the assessment and asked the ITO to reframe the same after conducting proper enquiries and investigation after hearing the appellant-trust. 14. Having come to the above conclusion, we would like not to interfere with the impugned order. 15. In the result, the appeal is dismissed
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