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2001 (8) TMI 278 - AT - Income TaxExtract: .......ing letter attached with the declaration and the certificate issued by learned CIT himself. Therefore, taking into consideration the totality of facts and circumstances of the case, we are of the opinion that learned CIT was not justified in passing the impugned order under s. 263, which is hereby cancelled. 5. In the result, the appeal is allowed.
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