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2002 (9) TMI 252 - AT - Income TaxExtract: .......d have led to greater amounts of revenue. 22. In the light of the above discussion, we hold that no case has been made out by the learned CIT for invoking the jurisdiction under s. 263 of the Act on the facts and in the circumstances of the present case. We accordingly quash his order. 23. In the result, the appeal filed by the assessee is allowed.
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