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1984 (3) TMI 210 - ITAT NAGPURExtract: .......o decide the other issues raised by the counsel for the assessee while challenging the order passed by the Commissioner under section 263. In view of the above, we hold that the orders passed by the Commissioner under section 263 are not in accordance with law and are hereby quashed. 18. In the result, the appeals filed by the assessee are allowed.
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