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1985 (1) TMI 141 - AT - Income TaxExtract: .......r s. 263 by the CIT, which event took place only on 7th July, 1983. 12. In the view that we have taken on the question of jurisdiction, the appeal of the assessee succeeds and the order of the CIT under s. 263 is set aside. We, therefore, do not go into the merits of the disallowance as directed by the CIT. 13. In the result, the appeal is allowed.
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