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1989 (6) TMI 79 - AT - Income TaxExtract: .......Commissioner can revise an assessment order passed by the Income-tax Officer in accordance with the directions given under section 144B of the Income-tax Act, 1961 by the Inspecting Assistant Commissioner. 7. In the result, the order passed by the Commissioner under section 263 for both the years is cancelled and the assessee s appeals are allowed.
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