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1997 (7) TMI 193 - ITAT DELHI-DExtract: ........ 5. For the reasons as listed above we are of the considered view that the learned CIT was not justified in resorting to the provisions of section 263 of the Act in regard to the intimation issued under section 143(1)(a) of the Act. Therefore, the order passed by the learned CIT under section 263 is quashed. 6. In the result, the appeal is allowed
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