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2003 (3) TMI 292 - AT - Income TaxExtract: ....... nor that the same, in turn, is prejudicial to the interest of Revenue, and so the learned CIT s impugned revisional order setting aside the assessment and directing the AO to make fresh assessment is found to be not justified and uncalled for. 14. In the result, the revisional order of learned CIT passed under s. 263 of IT Act, 1961, is cancelled.
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