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1995 (2) TMI 99 - AT - Income TaxExtract: .......eld to be without jurisdiction and bad in law. The legal issue raised by the assessee succeeds. 7. Since the ld. counsel has opted not to argue this appeal on merits, we decide the matter on the legal question alone. The plea succeeds and the order under section 263 is held to be invalid. The same is cancelled. 8. In the result, the appeal succeeds
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