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1989 (9) TMI 144 - AT - Income TaxExtract: ....... have no hesitation in holding that the order passed by the ITO was without making proper enquiries. Such an order is clearly questionable and subject to revision by the CIT u/s. 263. We, therefore, for the above mentioned reasons uphold the order of the CIT passed u/s.263 of the Act. 8. In the result the appeal filled by the assessee is dismissed.
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