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2003 (1) TMI 7 - SC - Income TaxWhether the Tribunal was right in holding that the CIT had no jurisdiction u/s 263 to revise an order passed by the Income-tax Officer with the approval of the Inspecting Assistant Commissioner u/s 144B - having regard to the subsequent amendments to the Act issued from time to time there was no scope for limiting the phrase order passed by the Income-tax Officer in s. 263 to exclude orders passed by the Income-tax Officer on the directions of a superior authority either u/s 144A/144B.
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