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2003 (6) TMI 175 - AT - Income TaxExtract: .......by the learned CIT while setting aside the assessment under his revisional jurisdiction under s. 263 of the Act. Therefore, in our considered opinion, condition precedent for assuming jurisdiction under s. 263 did not exist in the case before us. Accordingly, we quash the impugned order. 12. In the result, the appeal of the assessee stands allowed.
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