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2005 (2) TMI 447 - AT - Income TaxExtract: .......the view taken by the ITO is unsustainable in law. In view of the decision of the apex Court, we hold that on the given facts and circumstances of the case, the learned CIT was not justified in invoking the jurisdiction under s. 263. Accordingly, the order of the learned CIT is quashed. 7. In the result, the appeal filed by the assessee is allowed.
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