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2002 (9) TMI 259 - AT - Income TaxExtract: ........ It is for this reason that the Commissioner is empowered under section 263 to revise the erroneous and prejudicial order passed by the Assessing Officer. In the light of the above, we have no hesitation in upholding the orders passed by the Commissioner of Income-tax under section 263. 15. In the result, the appeals by the assessee are dismissed.
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