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1991 (5) TMI 104 - AT - Income TaxExtract: .......and fresh enquiry is directed to remove suspicion only. The assessment order is neither shown to be erroneous nor prejudicial to the interest of Revenue. We, are, therefore, of the opinion that CIT was not correct in invoking or exercising his power under s. 263 of the Act in this case. We vacate his order. 12. In the result, the appeal is allowed.
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