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1994 (2) TMI 101 - AT - Income TaxExtract: .......to adopt the year ended 30-9-1984 in respect of that Unit notwithstanding that the accounts of the Taratola Unit are closed on 30-6-1984. The conclusion of the CIT to the contrary is opposed to the well-settled principles and cannot be accepted. 12. We, therefore, accept the appeal and cancel the order under section 263 of the Income-tax Act, 1961.
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