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1998 (1) TMI 106 - AT - Income TaxExtract: ....... hand will be a gain in the other. In view of these facts, we are of the view that the learned CIT has not made out any case for invoking the power under s. 263 of the Act. We hold accordingly and cancel the order under s. 263 of the Act. For similar reasons, the appeals in the case of Shri Har Kishan Suri and Shri Baldev Raj Suri are also allowed.
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