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2002 (6) TMI 161 - AT - Income TaxExtract: .......ue. As per our considered view, while framing the order under s. 263, the learned CIT himself has to come to the conclusion that the order of the AO was erroneous and prejudicial to the interest of the Revenue, which is completely absent in the instant order given by the learned CIT. 10. In the result, the appeals filed by the assessee are allowed.
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