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1983 (1) TMI 93 - ITAT AHMEDABAD-BExtract: .......s wholly unwarranted. The order of the ITO, therefore, cannot be said to be erroneous insofar as it is prejudicial to the interests of the revenue. There is absolutely no material to support that finding as reached by the learned Commissioner. The order as made by the Commissioner under section 263 is hereby quashed and that of the ITO is restored.
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