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1989 (3) TMI 184 - AT - Income TaxExtract: .......ssed by the ITO were prejudicial to the interest of Revenue so as to invoke his jurisdiction under s. 263 of the IT Act, 1961 and consequently his revisional orders are not justified in law. Consequently, we set aside the revisional orders of the CIT for these years and restore the orders passed by the ITO 16. In the result the appeals are allowed.
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