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1999 (4) TMI 106 - AT - Income TaxExtract: .......cial to the interest of revenue. The CIT was therefore not entitled to exercise his jurisdiction under section 263 and to pass orders under that section. We therefore cancel the impugned order passed by the CIT under section 263 as unwarranted, for both the years under consideration. 10. In the result, the appeals filed by the assessee are allowed.
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