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2002 (10) TMI 268 - AT - Income Tax
Extract:
.......the view taken by the AO while passing the assessment order under s. 143(3). On the contrary, the facts and circumstances as on record amply justify the assessment order. 65. In the result we hold that this appeal filed by the assessee should succeed. We, therefore, cancel the impugned order under s. 263 and allow this appeal filed by the assessee.