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2005 (6) TMI 203 - AT - Income TaxExtract: ....... AO is not erroneous. In the cases under consideration, we do not find any view taken by the AO, which is unsustainable in law and facts. In the light of above discussion, we find that these are not fit case where s. 263 can be invoked. We accordingly set aside the orders of the CIT. 11. In the result, both the appeals by the assessees are allowed.
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