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1982 (3) TMI 100 - AT - Income TaxExtract: .......C) and CIT v. A. Raman and Co. 1968 67 ITR 11 (SC) have no application to the facts of the instant case. In our view, the Commissioner s action in invoking the provisions of section 263 and passing the order dated 20-11-1979 under section 263 is perfectly valid. Accordingly, we uphold his order. 11. In the result, the appeal fails and is dismissed.
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