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2008 (12) TMI 242 - AT - Income TaxExtract: .......resentative as mentioned in para 18. (ii) That the merger theory is applicable. (iii) That in express words CIT did not mention in the impugned order that the order of AO is erroneous as well as prejudicial to the interests of the Revenue. 50. For the above reasons, we quash the order under s. 263 and allow the appeal filed by the assessee in part.
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