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1996 (2) TMI 202 - AT - Income TaxExtract: ....... 80M of the Act. Thus, in our view, there was no error in the order of the Assessing Officer which could be corrected by assumption of jurisdiction under section 263 of the Act. We are therefore, of the view that the Commissioner was wrong to apply section 263 of the Act. We accordingly, vacate his order. 23. With the result, the appeal is allowed.
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