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1987 (11) TMI 104 - ITAT BOMBAY-BExtract: .......e hold that the Commissioner cannot exercise his power under s. 263 as the order of the ITO has already merged with that of the CIT(A). 9. The appeal is allowed. 10. Since we have allowed the appeal on this legal ground itself, we do not consider it necessary to consider the other grounds raised by the assessee on merits. 11. The appeal is allowed.
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