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1982 (10) TMI 117 - ITAT NAGPURExtract: .......the decision of this Bench of the Tribunal and gave relief to the assessee. We, therefore, hold that the CIT has wrongly invoked jurisdiction under s. 263 to revise an order passed by the ITO which is not erroneous in the eye of law. The order passed by the CIT is, therefore, quashed. 5. In the result, the appeals filed by the assessee are allowed.
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