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2003 (3) TMI 275 - AT - Income TaxExtract: .......s insofar as prejudicial to the interest of the Revenue. We have already held that the CIT cannot make out a new and different case from what the assessee has been (sic) in the show-cause notice. 17. In the light of above discussion, we cancel the impugned order of the CIT passed under s. 263 of the IT Act. 18. In the results the appeal is allowed.
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