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2008 (10) TMI 293 - AT - Income TaxExtract: ....... of his order, endorsed the view taken by the ld. Accountant Member, i.e., that the Intimation under section 143(1)(a) of the Act cannot be sought to be revised under section 263 of the Act. In the result, assessee succeeds and the impugned order by the ld. CIT is set aside. We decide accordingly. 3. In the result, the assessee s appeal is allowed.
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