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2004 (12) TMI 308 - AT - Income TaxExtract: .......IT to set aside the same by exercising his revisionary powers under section 263 of the Act. 19. For the foregoing reasons, the order passed by the learned CIT under section 263 of the Act in the matter of an assessment made under section 143(3)(i) by the Assessing Officer is cancelled. 20. In the result, the appeal filed by the assessee is allowed.
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