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2000 (4) TMI 192 - AT - Income TaxExtract: .......rat High Court in the case of Garden Silk Mill Ltd. v. CIT 1996 221 ITR 861. This also is one more reason that I hold that no interference on the part of the CIT was called under section 263 of the Act. 8. In the light of the above discussion, I quash the order of the CIT passed under section 263 of the Act. 9. In the result, the appeal is allowed.
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