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1997 (12) TMI 164 - AT - Income Tax
Extract:
....... therefore of the view that the CIT was not justified in assuming revisional jurisdiction under section 263 of the Income-tax Act. We accordingly set aside his order. 86. Since the assessee has succeeded on the preliminary ground itself, we do not consider it necessary to deal with the merits of the case. 87. In the result, the appeals are allowed.