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2002 (11) TMI 252 - AT - Income TaxExtract: .......other possible view. Applying the ratio of the decision of the Supreme Court in the case of Malabar Industrial Co. Ltd. to the facts of this case, we have no doubt that the order of the CIT does not fall within the ambit of his powers under section 263 of the Act. The impugned order is, accordingly, set aside. 36. Appeal of the assessee is allowed.
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