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1999 (9) TMI 123 - AT - Income TaxExtract: ....... revenue. 31. Taking into consideration the entire conspectus of the case, we hold that conditions precedent for invoking jurisdiction under section 263 did not exist in the facts and circumstances of the present case. Accordingly, we quash the order passed under section 263 of the Act. 32. In the result, the appeal of the assessee, stands allowed.
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