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1991 (2) TMI 189 - ITAT HYDERABAD-BExtract: .......ion 11 of the Act cannot be denied to the assessee. In view of this finding we are of the opinion that the order of the assessing officer was neither erroneous nor prejudicial to the interests of revenue. Hence condition precedent for assuming jurisdiction under section 263 of the Act did not exist. 8. In the result, all these appeals stand allowed
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