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1985 (7) TMI 150 - AT - Income TaxExtract: ....... we come to the conclusion that there was no error in the assessment order passed by the ITO after obtaining prior approval of the IAC under section 144B and so, the jurisdiction assumed by the Commissioner under section 263 is not sustainable in the eye of law. 12. In the result, we cancel the impugned order under section 263 and allow the appeal.
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