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2004 (7) TMI 296 - AT - Income TaxExtract: ....... matter which have already been concluded under the law. It is quasi judicial power hedged with the limitation and has to be exercised subject to the same and within its scope and ambit. 17. In view of the above we do not find any merit in the action of the CIT taken under section 263. 18. In the result ITA Nos. 221 and 222 (Ctk.)/2003 are allowed.
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