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2003 (8) TMI 170 - AT - Income TaxExtract: .......sidered view that the learned CIT has exceeded his jurisdiction while invoking the provision of s. 263 as the stand taken by the AO was well justified and as per provision of the Act. 21. In the result, the appeal filed by the assessee in ITA No. 635/Cal/1997 is allowed, whereas the appeal filed by the Revenue in ITA No. 2480/Cal/1997 is dismissed.
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