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1983 (4) TMI 82 - AT - Income TaxExtract: .......the reasons we have given therefore, we have no hesitation in holding that the order made by the CIT was without jurisdiction. In this regard, the observations made by us in paras 14 and 15 of the said order are very pertinent. We, therefore, cancel the order of the CIT and restore in its place the original order made by the ITO. 7. Appeal allowed.
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