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1993 (12) TMI 88 - AT - Income TaxExtract: .......nder section 263 of the Act was passed on 30-12-1988 when the benefit of the amendment brought by the Finance (No. 2) Act, 1991, mentioned above, was not available to the Commissioner. 13. For the above reasons, we vacate the order of the Commissioner, passed under section 263 of the Act, and restore the assessment order. 14. The appeal is allowed.
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