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1991 (5) TMI 123 - AT - Income TaxExtract: .......n report dated 21st Nov., 1988 has been made the basis for issue of notice under section 263, the order of the CIT cannot be allowed to stand. Hence, the appeal filed by the assessee is allowed. The order of the CIT under section 263 is set aside and consequently the assessment order framed under section 143(1) dated 28th July, 1986 stands restored
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