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1993 (12) TMI 85 - AT - Income TaxExtract: .......e are, therefore, of the opinion that the CIT had no jurisdiction to try to revise those assessment orders by resorting to his powers under section 16(2) of the Surtax Act. The impugned combined order of the CIT for all the four years is, therefore, being cancelled by us. 9. In the result, all the four appeals as filed by the assessee, are allowed.
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