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2008 (1) TMI 522 - AT - Income TaxExtract: .......63 has no legs to stand. Accordingly, the revision order passed by the CIT under section 263 is quashed. 17. As the facts are identical in assessment year 2000-2001, applying the same principles, we quash the revision order passed by the CIT under section 263 for this year also. 18. In the result, both the appeals filed by the assessee are allowed.
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