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1995 (1) TMI 103 - ITAT AHMEDABAD-BExtract: .......with law and facts in consequence whereof the lawful revenue due to the State has not been realised and/or cannot be realised. We, therefore, hold that the CIT is justified in invoking his jurisdiction under s. 263 and in modifying the assessment order of the IAC(Asst.) by making it protective assessment. 11. In the result, the appeal is dismissed.
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