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1996 (1) TMI 159 - AT - Income TaxExtract: ......., are beyond his jurisdiction and powers conferred under section 263 which, as aforesaid, are confined only to revise orders which are found to be erroneous in so far as they are prejudicial to the interests of the revenue. We accordingly cancel the order of the CIT and restore that of the Assessing Officer. 12. In the result, the appeal is allowed
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