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1985 (6) TMI 40 - AT - Income TaxExtract: .......ty to examine the same again. 8. We, therefore, hold that assumption of jurisdiction of CIT under s. 263 was not justified and, therefore, illegal. On merits, the issues are decided in favour of the assessee except relief under s. 80J. We, therefore, set aside the order of the CIT on the basis of illegality. 9. In the result, the appeal is allowed.
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