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2007 (10) TMI 355 - AT - Income TaxExtract: .......he power of the Commissioner in revision, is clear and unambiguous, as in terms thereof the doctrine of merger applies only in respect of such items which were the subject-matter of appeal and not in respect of those which were not. rdquo Accordingly, we quash the revision order of the CIT under section 263. 7. In the result, the appeal is allowed.
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