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1995 (7) TMI 122 - ITAT HYDERABADExtract: .......fication for the learned Commissioner to invoke the jurisdiction under section 263 of the Income-tax Act. In this view of the matter, we cancel the impugned order of the Commissioner dated 23-3-1993, passed under section 263 of the Income-tax Act, and allow the grounds of the assessee in this appeal. 10. In the result, assessee s appeal is allowed.
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