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1993 (3) TMI 133 - AT - Income TaxExtract: .......itiated action and passed his order under section 263 on 13-3-1989 and the passing of the order by the CIT (Appeals) on 31-7-1987 did not vitiate or oust the jurisdiction of the CIT to pass his order under section 263. 8. The matter will now go before the regular Bench for disposal of the appeal on merits in accordance with opinion of the majority.
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