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1991 (3) TMI 190 - AT - Income TaxExtract: .......Thus when we see the facts of the case from any angle, we find that the Commissioner did not assume lawful jurisdiction under section 263 to make the impugned order. Therefore, we do not consider it necessary to go into the merits of the issues involved as the order is null and void. It is cancelled as such. 13. In the result, the appeal is allowed
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