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2000 (1) TMI 153 - AT - Income TaxExtract: .......e in this case also, the AO considering all the facts, had completed the assessment. Therefore, I hold that the assessment order was not erroneous or prejudicial to the interests of Revenue. The order of the CIT passed under s. 263 is quashed and assessment order dt. 22nd March, 1996, is restored. 6. In the result, the assessee s appeal is allowed.
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