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1991 (12) TMI 98 - AT - Income TaxExtract: .......ought to be revised by the CIT was not erroneous insofar as it was prejudicial to the interests of the revenue and the CIT erred in revising the said order under section 263 of the Act. Accordingly, we cancel the order passed by the CIT under section 263 of the Act and allow the assessee s appeal. 26. In the result, the assessee s appeal is allowed
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