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2005 (11) TMI 183 - AT - Income TaxExtract: .......in law as discussed above, we are of the view that the initiation of proceeding under s. 263 is wholly without jurisdiction, a nullity, void and cannot be sustained and accordingly the order passed by the learned CIT is directed to be cancelled. The grounds taken by the assessee are, therefore, allowed. 21. In the result, the appeal stands allowed.
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