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1991 (1) TMI 212 - ITAT HYDERABAD-BExtract: ....... and, therefore, the Commr. was not justified to invoke the provisions of s. 263 of IT Act. We, therefore, cancel the order of the Commr. under s. 263 of IT Act. 6. In the result, the assessee s appeal in ITA No. 1357/Hyd/88 is allowed. 7. In view of our decision in above appeal, ITA No. 1434/Hyd/90 has become infructuous and accordingly dismissed.
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