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2000 (5) TMI 177 - AT - Income TaxExtract: ....... Board and the decision of the Supreme Court in Shaan Finance (P.) Ltd. s case . Even if it is to be held that the view taken by the CIT is a possible view, even then that will not give jurisdiction to the CIT to exercise his power under section 263 of the Act. We hold accordingly and cancel the order of the CIT. In the result we allow the appeals.
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