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1981 (5) TMI 40 - AT - Income TaxExtract: .......e facts of the case and the ratio of the decision in T. Narayana Pai s case, we are of the view that the impugned order of the Commissioner under section 263 before us cannot be sustained on facts and in law. Accordingly, we cancel the order of the Commissioner made under section 263. 24. In the result, both the appeals by the assessee are allowed.
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