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2001 (7) TMI 271 - AT - Income TaxExtract: .......ection 143(1)(a)(i) could not be insisted to be considered by the Commissioner by invoking his power under section 263. 8. Therefore, the Commissioner of Income-tax is not justified in setting aside the intimation proceedings, invoking his jurisdiction available under section 263. 9. In the result, the assessee succeeds and the appeals are allowed.
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